Marvin filed his 2017 tax return on August 15, 2018, having obtained an automatic extension of time to file. However, not having the money to pay the tax bill at that time, he arranged with the IRS to pay his tax liability six months later. On February 15, 2019, Marvin paid the tax. Subsequently, on November 13, 2019, he discovered a deduction that he neglected to take on his 2017 return and he wishes to file a claim for a refund. May he do so?