There are NO moving parts.  The only issue was what I posted, whether or not SE Tax was in the computation.  It is ALL about the last paragraph of Section 1341(a)(5)(B).

When I posted a question, please just take it at the face value and no need to read other things into it.

I did NOT ask: TP had claim or right repayment.  What should I do, for crying out loud.

Though I thank you all for your concern.

If you do not have anything to add about whether 1341(a)(5)(B) refers to SE tax, based on the language as finalized, I'll wrap this up and thank you.