Dax Jones submitted his $2023$ 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 $2023$ tax return. Dax and Darlene owed and paid the IRS $$124,000$ for their $2023$ 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 $2023($he paid more tax in the original joint return than he owed on a separate return$).$

Which primary sources answers the question of whether Dax is allowed to change his filing status for the $2023$ tax year and receive a tax refund with his amended return?