What I was trying to ask -  is having the program apply 2019 refund to 2020 voucher 2 (due June15) rather than 2020 voucher 1 (due Jul 15) reasonable thinking.  Client can then have until July to pay voucher 1.    All vouchers are paid on time so no penalties should apply next year.  But I do have to do an override in program to make this happen.