You only have 3 years from filing a return or 2 years from payment of tax to file an amended return to get a refund. This is not enough time in the case of an ERC audit that could happen in 5 years. If you paid taxes on an amended return due to ERC and later that refund does not stand up to audit, you need to protect your right to claim that refund.
Generally, taxpayers must file a refund claim with the IRS within three years of filing the tax return to which it relates or two years of paying the tax, whichever is later (Sec. 6511(a)). After that, Sec. 6511(b)(1) explicitly prohibits the IRS from issuing a refund or credit
Michelle Smart EA
https://smarttaxsolutionsinc.com/
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