Assignment Task: A married taxpayer filed a joint return with her husband. The couple did not file an extension and paid the tax owed for the year by the required due date. Two years later, the wife filed an amended return (Form 1040X) and claimed married filing separately filing status. By changing her filing status, the wife sought a refund for an overpayment (she claims that she personally paid more on the joint return than she owed on a separate return).
In the example above, is the wife allowed to change her filing status for the tax year and receive a refund with her amended return? Research Treasury Reg. §1.6013-1(a) incorporate the following in your analysis.