Jamal filed his 2018 tax return on August 15, 2019, 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, 2020, John paid the tax. Subsequently, on November 13, 2020, he discovered a deduction that he neglected to take on his 2018 return and he wishes to file a claim for a refund. May he do so? If yes, explain the process of making the correction whether you need a power of attorney form to help him. If Jamal made any payments on the initial liability, would he be able to request a refund? If so, how must Jamal make this request?