Dax Jones submitted his 2022 tax return on time and elected to file a joint tax return with his wife, Darlene. Dax and Darlene did not request an extension for their 2022 tax return. Dax and Darlene owed and paid the IRS $124,000 for their 2022 tax liability. Two years later, Dax amended his return and claimed married filing separate status. By changing his filing status, Dax sought a refund for an overpayment for the tax year 2022 (he paid more tax in the original joint return than he owed on a separate return). Is Dax allowed to change his filing status for the 2022 tax year and receive a tax refund with his amended return?