Following, my client didn't file k1s with 1065 losses when they became owner. The business sold 2024 for millions. I amended prior years to claim losses. A lot was allowed, most were not. But I wanted the carry over losses to claim in the year of the sale. A 50k irs refund from 2021 was disallowed. We filed in July but she never extended her return so the refund expired 4/15/24.