What happens next in this paragraph?

How to amend a federal tax return
Check the limitations.
When you find that you need to amend a tax return, you need to make sure the statute of limitations on filing one hasn't run out. The statute of limitations, or time allowed for the action, on getting a refund from an amended tax return is three years.
OPTIONS:
[I] States are further encouraged to change non-amended tax returns to include those in the same year. In many states, if you're entitled to a refund, you must pay a processing fee to continue processing your return..
[II] Therefore, you must file a refund in order to recollect your deductions if you have even a few extra to recollect. For example, you could file a tauper, which is an unpaid year credit, after 7 years of reporting taxes..
[III] You can lower the " statute of limitations " if you need to get back for the same amount of time. Always consult with a government official before starting the process of filing a tax return..
[IV] That means if you're filing an amended tax return because you're hoping to get an additional refund, the cutoff time is three years after the original return was filed. Wait longer than that and you won't get a refund..
[IV]