If this occurs, the IRS does not know how to process your return and will send it to a frivolous filing. This will lead to a letter generated as denial of credits and to claim you must open a court case in federal district court.

"However, you generally have only two years to file a refund suit from the date the IRS mails you a notice that denies your claim."

Source: https://www.irs.gov/newsroom/taxpayer-bill-of-rights-5