Example:

Taxpayer "D" requests a release of lock-in on 7/15/16. They were locked in on 2/16/2012 and did not file a return or extension for TY 2015 return. The most recent return due is TY 2015. They filed refund returns for TY 201 3 and TY 2014 and tells you that TY 2015 will be a refund return when they file. They do not meet the three-year compliance rule because TY 2015 is unfiled. Do not release the lock-in. Modify if appropriate.