I have a client who reported and paid MA tax on IRA contributions made in past years. IRA distributions were included for 2017 through 2022. I understand we can amend 2020,21 and 22. Is there any way that the amendment statute can be lengthened to include 2017,18 and 19?  The husband paid additional $700 tax and Wife paid additional tax of $1,173 for tax years  2017,18 and 19.