I like iced tea better than Koolaid, so thanks for the offer anyway.

I provided you with the IRS link and the IRS text. Perhaps you need to take this up with the IRS?

Because any Intuit person that told you the Deferral would be honored for an overpaid condition, is wrong. In other words, you stated this incorrectly:

"If the deferral is over 0"

and your client has paid in enough to cover some of that deferred amount...

"your clients refunds will be adjusted"

Your client's refund is reduced by the amount they owed, because the deferred amount is not Refundable.

Fixed it for you.

"and mega delayed by the IRS.....who knows - maybe a formal review." <== now that's jut inflammatory. Did you threaten your Clients with IRS action like this? I'm sure that really helps give them peace.