If you work for the post office, you're a civil servant. The Civil Rights movement focused on the notion that all American citizens were entitled to the same basic civil liberties.
There is also time limit to consider for sending the amended returns, and it is generally three years from the time you filed the returns or two years after the tax payment (whichever is later). If you plan to amend more than one tax return, you have to file separate 1040X for every one you want to change.
This is included as income of the year in which the refund is received. No. You can claim tax refund even if you have filed a belated tax return. The refund is processed within 4 to 8 months from the date of filing your return online. It takes longer if your file your returns physically. You need to contact the Central Processing Centre of the Income Tax Department on the numbers 1800 4250 0025, and 080-2650 0025.