"This is your software."
This is a Peer User Community. This is not Live Chat, not Customer Support and not Tech Support. It's your software, too.
There is no requirement to defer. That is an option.
The IRS isn't adjusting 0. It's not refunding amounts if you try to defer but also already paid enough to cover that amount. It's not Refundable. That's what you stated wrong.
"Level Up" is a gaming function, not a real life function.