All-Star Fantasy Football ("the Contest") is a traditional fantasy football game where you can join a public league. Leagues feature total points play where the team scoring the most points during the season is declared the league champion. Leagues are open to all players of all skill levels. The rules for this Contest are explained below. The rules for this Contest are explained below.
If you are looking for a league where you can customize the rules to your liking, try RealTime Fantasy Sports' Full Season Commissioner Service product.
RealTime Fantasy Sports will serve as the commissioner for all fantasy football leagues and will be responsible for resolving any disputes that arise, such as unbalanced trades or rules violations or any other matters that may come up in connection with the Contest. All commissioner decisions by RealTime Fantasy Sports are final.
You may sign up and play the Contest up until the registration deadline of October 7, 2017. You may play "All-Star Fantasy Football" at any of three levels $19.95, $49.95 or $99.95 per team. As part of the Official Rules, all dollar amounts are in US Dollars. You may register and play as many teams as you like. You may not have more than one team in any league. If you do register more than one team, each team must be in a different league. To be prize eligible you may not own more than one team per league per household.
You will be able to sign up and join a league no later than 11:59 PM ET on October 7, 2017. All leagues are required to have 8 participants or team "owners." In order for your league's season to start with the first week of the NFL season, your draft must be started by 11:59 pm ET on September 9, 2017. For drafts held after September 9, 2017, the league's start date will be the first Tuesday after your draft. Stats from prior weeks will not count in your league and you will play shorter regular season schedule.
After you sign up for the Contest, you may request a full refund of the purchase price up until your league is filled and the draft order is set. After the draft order is set you may not receive a refund. Once the draft order is set all sales are final. Honoring refund requests will be subject to the sole discretion of RealTime Fantasy Sports.
Once you join a fantasy league you will have the option to switch to another league up until the league is filled and the draft order is set or up until 30 minutes prior to the scheduled draft time. After the draft order is set or if it is less than 30 minutes before the scheduled draft time you will not be allowed to switch to another league.
RealTime Fantasy Sports fantasy contest are open to:
Should state or province law change during the registration period for the Contest, RealTime Fantasy Sports may suspend new contest registrations from that state or province beginning after the effective or enforcement date of the law. The RealTime Fantasy Sports reserves the right to other remedies and actions as required by law.
Deposits by Minors
Persuant to state law, deposits made by a minor will be refunded within no more than two business days of discovery of such deposits.
After the required 8th team has joined the league, the league will be locked in and the draft order will be randomly generated. The draft order is a random order of all teams that have joined the league and is not affected by when teams join the league. Once the draft order is set all teams will be notified via email the league is locked in and the draft order has been generated. If your league does not have the required 8 teams, the league will be disbanded prior to the scheduled draft date and time. If your league is disbanded you will be able to join another league or create a new league. RealTime Fantasy Sports reserves the right to move the scheduled draft time back up to 1 hour to give the league sufficient time to fill with the required 8 teams.
The draft will be an S-style draft with the team picking last in the first round picking first in the second round and so on. For example,
If the league is designated to have a "slow" draft, each team will have 8 hours to draft a player and the clock will be paused every night from 2:00 am ET until 8:00 am ET. In addition, an email notification will be sent to all team owners after each pick. RealTime Fantasy Sports reserves the right to reduce the draft time for each team in the final week before the start of the first game of the season.
In normal drafts, each team will have 90 seconds per pick to draft a player. There will be 14 rounds to your draft when using Standard Style Rules and 16 rounds when using PPR Style Rules.
After you join or create a fantasy football league, you will have the opportunity to establish your own auto draft list of players.
It is recommended that prior to your draft, you customize your auto draft list to rank the players by your preferences. You may customize your draft auto draft list at any time up to and even during your draft. If you do not customize your auto draft list, the auto draft list for the draft will be the player rankings from RealTime Fantasy Sports' free draft guide as they are listed at the time of your draft.
During the live draft, your auto draft list will be used as a fail-safe backup in case your time limit expires before you make a pick. In the event you should fail to make a pick in the time allowed for your pick, RealTime Fantasy Sports will automatically draft a player for you. The player will be the top ranked player on your auto draft list. Players drafted automatically will be selected from your auto draft list in a manner that will fill out your team's starting lineup before the end of the draft. Auto draft selections will stand and will not be reversed.
Leagues designated "Auction" will use a live bidding auction style draft to establish initial team rosters. Each team will have a "budget" of $200.
After the required 8th team has joined the league, the league will be locked in and the auction nomination order will be randomly generated. At this time all teams will be notified via email the league is locked and the auction nomination order has been randomly generated. If your league does not have the required 8 teams, the league will be disbanded prior to the scheduled auction date and time. If your league is disbanded you will be able to join another league or create a new league. RealTime Fantasy Sports reserves the right to move the scheduled auction time back up to 1 hour to give the league sufficient time to fill with the required 8 teams.
When the auction begins, each team, in nomination order, will have 20 seconds to nominate the next player for bidding. Once a player has been nominated all team owners will have 20 seconds to submit bids for the nominated player. All bids will be shown to all teams. Team owners may submit unlimited bids on any player as long as each bid is at least $1 more than the current highest bid. If a new highest bid is received in the last 8 seconds of the auction, the auction clock for the player will be reset to 12 seconds to allow all teams a chance to submit a higher bid. Once the auction clock for the player expires, the player will be awarded to the team with the highest bid.
Bids will be honored if received by system computers before the expiration of the auction countdown clock. It takes time for a team owner's computer to transmit bids from their location to the system computers, if a bid is submitted at the last second, it may not be received before the auction countdown clock expires. Bids received after the auction clock expires will not be honored.
During the auction, if the system detects a team owner is not present, the system will automatically submit bids in an attempt to build a roster for the absent team owner.
Team owners may familiarize themselves with the auction room via RealTime Fantasy Sports' free mock drafting. Team owners are encouraged to mock auction before their real auction.
Each team will consist of a roster of 16 players when using PPR Style Rules and 15 players when using SuperFLex or Skills Style Rules. Team owners are free to choose the player position mix of the players on their roster. There are no restrictions on the number of players at any position that may be on a team's roster, except teams are limited to 4 quarterbacks with SuperFlex rules. Owners are not required to have a minimum number of players at any position on their roster. For example, an owner could choose not to have a kicker on their roster.
RealTime Fantasy Sports uses the official preseason position designation for each player's position. After September 1st of the current season, each player's position designation will be locked for the duration of the season. If a player's position is officially changed prior to September 1st, that change will be reflected in the Contest. By acquiring a player, team owners accept the risk of player position change prior to the season. RTFS reserves the right to update a player's position designation at any time in the event of the player changing NFL teams or other extraordinary circumstances.
The Contest uses a single starting lineup for each team per week. Team owners may change their starting lineups anytime between Tuesday morning at 7:00am Eastern and 9:00pm Eastern on Monday of each NFL week. In week 1 of the NFL season, owners may set their starting lineup beginning immediately after their draft up until 9:00pm Eastern on Monday of week 1. Regardless of the deadline for setting a team's starting lineup a player cannot be promoted to a starter or benched after the scheduled kickoff of their game.
Each Team's starting lineup will consist of a maximum of:
In the interest of competition, between 12:01am and 6:00am on each Sunday and Thursday of the regular season, the system will automatically replace any starter with a bye or has an injury status of "out", or equivalent, on a roster with bench player from that same roster. At the same time, the system will automatically fill in any missing starters from a team's lineup, if possible. Additionally, teams will be allowed to submit a starting lineup in the event they do not have a kicker or defense.
Free agents will be awarded using a prioritized waiver wire system. Team owners may select free agents they wish to acquire via the waiver wire on Wednesdays and Fridays of the season beginning with the second week of the season. Waiver wire award order will be worst to first by each team's position in the standings.
Player requests must be submitted by 11:59pm Eastern each Wednesday night for award between midnight and 6:00am Eastern Thursday morning and submitted by 11:59pm Eastern each Friday for award between midnight and 6:00am Eastern Saturday morning. Team owners will be awarded players in reverse order of total points scored, worst to first. Beginning with the team scoring the fewest points in the league, each team owner will be award a single player. Then the team scoring the second-fewest points in the league will be award one player, and so on. After each team in the league has been awarded a maximum of one player, the process will repeat beginning with the team scoring the fewest points in the league. This process will repeat until all player requests have been evaluated. If a team makes no player request, that team will not be awarded any players.
There will be one waiver wire during Fantasy Week 1. Requests must be submitted by 11:59pm Eastern on Friday for award between midnight and 6:00am Eastern Saturday morning. In Fantasy Week 1 the waiver wire award order will be the reverse draft order or reverse nomination order for auction.
Free For All
Beginning with fantasy week 2 of the season, each Saturday at noon Eastern through 12:59pm Sunday free agents will be available on a first-come-first-serve basis. Teams may pick up free agents at any time during this free for all period. Team owners may not pick up players after kickoff of their game in any week.
Protected Free Agents
In order to prevent collusion or coordinated drop trades, any player released from any roster via the waiver wire or the free for all free agent period shall remain a protected free agent until the first waiver wire of the following week. This means the player will not be available to be acquired by any team in the week the player was dropped. This only applies to players that have been on a team's roster for at least one fantasy week.
In a further effort to prevent collusion or unfair competition, if certain highly productive players or players drafted early are dropped they will become unavailable free agents for the duration of the season. Team owners will be allowed to replace those players, but other team owners will not be allowed to acquire the dropped players as free agents.
Additionally, after NFL week 10 of the season all dropped players will become protected free agents for the duration of the season. Team owners will still be allowed to drop and replace players, but no team owners will be allowed to acquire any dropped players as free agents.
In an effort to prevent collusion among owners, a trade approval process is used. After a trade is agreed upon, it will be in pending status for at least 24 hours. All owners will be notified via email that a trade is pending. If 3 (three) owners in the league object to the trade within the pending time period, the trade will be rejected. If 3 owners do not object within 24 hours, then the trade will be approved and processed within 6 hours. For example, if a trade agreement is made at 3:00pm Eastern on Wednesday, other owners in the league will have until 3:00pm Eastern on Thursday to object to the trade. If by 3:00pm Eastern on Thursday 3 objections have not been registered, the trade will be approved and the players will be exchanged automatically by 9:00pm Eastern Thursday.
Trades not approved before the scheduled kickoff of any player involved in the trade will not be executed. This effectively means the trade must be agreed upon approximately 25 hours (24 hours for voting and 1 hour minimum for execution) prior to the kickoff of the first game of any player involved in the trade.
Trades that have already been proposed and are awaiting acceptance or rejection by another owner may not be proposed again until the first proposal is accepted or rejected. Trades awaiting acceptance or rejection may be withdrawn. If a trade is rejected by a vote of the league, that same trade may not be proposed again until the next fantasy week.
Each team in the league may register a single veto objection to each agreed upon trade in the league, excluding their own trades. Team owners may change their vote as often as they like during the 24 hours. No team owner in the league is required to permit or object to any trade.
In a further effort to ensure the integrity of the league, the deadline for all trades will be NFL week 10 of the season. No trades will be executed after NFL week 10. RealTime Fantasy Sports reserves the right to reverse any trade deemed to be completely unbalanced.
Not all leagues allow trading. Leagues are advertised as "Open Trading" meaning the league allows trading between teams or the league is advertised as "No Trading" meaning that trading is not offered as a feature in the league.
PPR Style Rules and SuperFlex Style Rules
All scoring rules apply to all players, regardless of player's position unless otherwise stated.
Kicking, PPR Only:
Defense, PPR Only:
Scores and stats are updated immediately as they are received from our statistics provider (usually about every 3 minutes). Some events beyond RTFS' control can make this time longer. Thus, RealTime Fantasy Sports is not responsible for the timeliness and accuracy of the statistics.
Because the statistics are updated "live," some errors may occur. If so, statistical errors are usually corrected by our stats provider during the course of the NFL game, but may take up to 24 hours to be corrected. If an error occurs and is not corrected by our provider, RTFS will correct the stat ourselves, but only if it is overwhelmingly obvious that the stat is in error. If there is any doubt about the validity of the stat, RTFS will maintain the statistic given by its provider.
All stats for a given NFL week are deemed final at noon on Thursday of the next week. Even if the NFL changes a stat several weeks later, it will not be changed by RTFS. Nonetheless, RTFS still reserves the right to change any stat at any time for any unforeseen reason.
RealTime Fantasy Sports is not responsible for any inaccuracies, representations, statements, graphics or content of materials that are uploaded onto its servers and website from other vendors, including but not limited to the National Football League, Stats LLC., the Associated Press, and users, members, subscribers, customers or participants.
For all leagues beginning play in NFL week 1, the season for the league will last 16 weeks from week 1 to week 16. For leagues beginning play after week 1, the season will last through week 16.
At the conclusion of week 16, the team with the most points scored during the entire season will be declared the winner of the league. The declared winner will be finalized when the week 16 stats have been finalized on the Friday following the conclusion of week 16.
The first-place finisher ("Winner") in each league is the team that scores the most total points during the current fantasy season.
Leagues with $99.95 per Team Entry Fee
The Winner in each "All-Star Fantasy Football" league will receive a prize of $500.
The 2nd Place finisher in each "All-Star Fantasy Football" league will receive a prize of $200.
Leagues with $49.95 per Team Entry Fee
The Winner in each "All-Star Fantasy Football" league will receive a prize of $250.
The 2nd Place finisher in each "All-Star Fantasy Football" league will receive a prize of $100.
Leagues with $19.95 per Team Entry Fee
The Winner in each "All-Star Fantasy Football" league will receive a prize of $125.
Prizes will be awarded to one individual per team. All prizes are non-transferable.
Highly experienced fantasy players will be designated in the list of entries in each league. Players will be able to view the list of participants and their designation before joining any league. Designations will be displayed as follows:
Residents of Regulated U.S. States
Not Highly Experienced
Players will see each participant and their designation as determined by the laws and regulatory guidance of their own state of residence. For example, Missouri residents will see participants designated in accordance with Missouri statue and regulatory guidance. A definition of each state's definition of highly experienced may be found here.
All Other Players
Top 100 Player
Top 1000 Player
Ranked lower than Top 1000
For residents of non-regulated U.S. states participants will be ranked and designated by RealTime Fantasy Sports' traditional fantasy rankings. This ranking is based volume of play and success of the participants. An explanation of the rankings may be found here.
Participants must create an account with RealTime Fantasy Sports in order to participate in any fantasy contest. Accounts must be verified using the participant's full, legal name, current address, date of birth. RealTime Fantasy Sports uses a third-party verification system to authenticate this personal information. Customers may also validate their accounts by submitting an up-to-date government issued ID (such as a driver's license) with the participant's current address and date of birth clearly displayed. RealTime Fantasy Sports reserves the right to close any account under suspicion of fraud or submission of invalid personal information.
Contest participants will not be eligible to receive prize payments until their account information has been verified. Prize payments will only be sent to the verified name and address on the account, no other name or address will accepted. If a prize winner has moved, address information will need to be re-verified before a prize payout can be issued.
All funds in verified, registered personal accounts are sole possession of that participant. Except in cases involving fraud (see section titled, "Fraud" below). Withdrawals from a registered participants's account by any individual other than the registered participant is strictly prohibitied. These funds are not the property of RealTime Fantasy Sports Inc. and are not available to RealTime Fantasys Sports Inc.'s creditors.
One account per participant. Persons with more than one account may have any extra accounts closed by RealTime Fantasy Sports.
Prize winnings of $600 or more per calednar year must be claimed as income. Participants receiving $600 or more in winnings are required to submit their social security number for tax purposes. This SSN will be verified using the participant's account information for validity. By February 15th of the next calendar year all participants receiving $600 or more in winnings will have a tax form 1099-MISC, detailing the taxable amount of their winnings, attached to their personal account. Participants will be notified via e-mail and online (when they access their personal account) of the presence of the 1099-MISC form. It is the sole responsibility of the participant to print out the form and include it in their tax return to the IRS. Per tax law, RealTime Fantasy Sports will provide a copy of the 1099-MISC to the IRS for their records.
All prize winnings are succeptible to a 30% foreign winnings withholding. Withholdings will be deducted from prize distributions and sent to the IRS. By February 15th of the next calendar year all non-US residents will have a tax form 1042-S, detailing the amount of prize money withheld, attached to their personal account. Participants will be notified via e-mail and online (when they access their personal account) of the presence of the 1042-S form. It is the sole responsibility of the participant to print out the form and determine the amount, if any, that can be re-claimed. Per tax law, RealTime Fantasy Sports will provide a copy of the 1042-S to the IRS for their records.
Prize Winners will be notified by email within 48 hours after the official final results (and associated winners) are validated at the conclusion of the Contest. Prize Winners are also posted on the Contest web site. For full season or multiple week contests, the conclusion of the Contest is defined as noon Eastern time on the Thursday following the last day of competition in the league. For daily contests, the conclusion the Contest is defined as noon Eastern on the day following the last event of the Contest. Within 48 hours after the conclusion of the Contest all prize awards will be placed in the winner's RealTime Fantasy Sports account. Prize Winners may use the balance in their accounts to purchase additional RealTime Fantasy Sports games or they may request a prize distribution via check or direct deposit, payable in US Dollars. Prize Winners must complete an affidavit of eligibility and a liability/publicity release (unless prohibited by law) to receive a prize distribution. Failure to comply with these requirements can result in non-payment. Prize Winners are not required to spend the balance in their account nor are they required to receive a prize distribution. Account balances do not expire and may be spent on RealTime Fantasy Sports games at any time in the future.
By accepting any prize, the winners grant permission to RealTime Fantasy Sports to use their names and/or likenesses for publicity and promotional purposes without further compensation, unless prohibited by law, and agree to execute a written consent. In the event of a dispute about the identity of any entrant, entries made online are declared made by the authorized account holder of the email address submitted at the time of entry. "Authorized account holder" is defined as the natural person who is assigned to an email address by an Internet access provider, online service provider or other organization that is responsible for assigning email addresses for the domain associated with the submitted email address. A potential winner can be required to provide the sponsors with proof that the potential winner is the authorized account holder of the email address associated with the winning entry.
By registering, you agree to abide by the general sportsmanship rules set forth in these rules and fantasy games in general. You further agree to accept and abide by the rulings and the decisions of RealTime Fantasy Sports regarding all questions of sportsmanship. Sportsmanship broadly includes actions such as abusive postings and communication, colluding with other teams in the league, deliberately choosing to start incomplete or weak lineups, free agent moves for reasons other than improvement of the owner's fantasy team, and any other actions not conducive to decent, fair, and honest play. If an owner refuses to comply with the sportsmanship rules, or that an owner has acted in an unsportsmanlike manner, RealTime Fantasy Sports reserves the right to disqualify the owner and/or remove that owner from the league without a refund. All decisions by RealTime Fantasy Sports will be final.
Inappropriate, Offensive, or Commercial Communication
The league message boards, league news and league email are provided to facilitate communication with other league owners and enhance the enjoyment of your league. RealTime Fantasy Sports does not permit posting or sending messages or images, to include logos, avatars and team names that could be construed as offensive to other owners. Inappropriate communication can also include spamming team owners with commercial offers and/or posting commercial messages on the league message board. Team owners who violate these guidelines are subject to being restricted from posting in the league. Additionally, RealTime Fantasy Sports reserves the right to disqualify the owner and/or remove that owner from the league without a refund. All decisions by RealTime Fantasy Sports will be final.
All participants are required to abide by the RealTime Fantasy Sports, Inc. (RTFS) Official Policies.
Should a team accidentally drop a player or drop the incorrect player during a free agent transaction, the team may appeal to have the player reinstated to their team. The appeal for reinstatement must occur immediately, without exception. If the appeal is not submitted immediately, for any reason, the appeal will be denied. Submission of an appeal does not guarantee a ruling in favor of the team submitting the appeal. If the team owner is a repeat offender, deemed to be using the appeal to gain an advantage or the appeal is not submitted immediately, the appeal will be denied. RTFS reserves the right to deny any appeal.
In leagues, that allow trading owners may request a review of complete trades. Trade appeals must be submitted immediately after the end of the league voting period for a trade. If any delay in submission occurs, for any reason, the appeal will be denied. Upon submission of an appeal, the trade will be reviewed by a panel of fantasy football experts. Current injuries, bye weeks, season to date performance and other factors will be considered. Trades that are overwhelmingly one-sided will be reversed. Trades that are arguably beneficial to both sides or arguably not overwhelmingly one-sided will be allowed to stand. It is the responsibility of teams within a league to veto a trade if they believe it to be one-sided. Submission of an appeal does not guarantee a trade will be reversed. RTFS reserves the right to reverse any trade or let any trade stand.
Teams may not appeal the veto of a trade. If team owners in a league veto a trade, for any reason, that veto shall stand.
All appeal decisions by RealTime Fantasy Sports are final.
Participants wishing to register complaints regarding whether his or her account has been misallocated, compromised, or otherwise mishandled may do so using the following methods:
Please include full name, account information, contact number (daytime and evening) and description of your complaint. RealTime Fantasy Sports will access the given information and respond either via phone or e-mail within three (3) business days. RealTime Fantasy Sports will do everything in its power to resolve the situation.
If, for any reason, the Contest is not capable of running as planned, including infection by computer virus, bugs, tampering, unauthorized intervention, fraud, technical failures or any other causes beyond the control of RealTime Fantasy Sports which corrupt or affect the administration, security, fairness, integrity or proper conduct of the Contest. RealTime Fantasy Sports reserves the right at their sole discretion to disqualify any individual who tampers with the registration process or operations of the Contest and to cancel, terminates, modify or suspend the Contest. RealTime Fantasy Sports assumes no responsibility for any error, omissions, interruption, deletion, defect or delay in operation with transmission, communications, line failure, theft or destruction or unauthorized access to or allegation of entries. RealTime Fantasy Sports is not responsible for any problem or technical malfunction of any telephone network or lines, computer online systems, servers, equipment or software, failure of any email or user action to be received on account of technical problems or traffic congestion on the Internet or at any website, phone lines, or any combination thereof, including any injury or damage to a participant's computer related to or resulting from participation in the Contest. ANY ATTEMPT BY A PARTICIPANT TO DELIBERATELY DAMAGE ANY WEBSITE OR UNDERMINE THE LEGITIMATE OPERATION OF THE LEAGUES IS A VIOLATION OF CRIMINAL AND CIVIL LAWS AND SHOULD SUCH AN ATTEMPT BE MADE, REALTIME FANTASY SPORTS RESERVES THE RIGHT TO SEEK DAMAGES TO THE FULLEST EXTENT PERMITTED BY LAW.
RealTime Fantasy Sports is not responsible for any late, lost, garbled, misdirected, incomplete, or damaged entries; any Contest disruptions, injuries, losses or damages caused by events beyond the control of RealTime Fantasy Sports or any printing or typographical errors in any materials associated with the Contest. RealTime Fantasy Sports or any subsidiary or affiliated company of any of the foregoing, are not in any way responsible or liable for any damage, loss or injury (including death) resulting from participation in the Contest and/or acceptance and use of any prize won. RealTime Fantasy Sports is solely responsible for enacting, administering, enforcing the rules, and maintaining the integrity of the Contest. The Contest and website are not sponsored by, endorsed by, nor affiliated with, the National Football League, the National Football League Players Association, Major League Baseball, the Major League Baseball Players Association, National Basketball Association or NASCAR.
By participating in the Contest, you release and agree to hold harmless RealTime Fantasy Sports, its sponsors, parent companies, subsidiaries, affiliates, directors, officers, employees and agencies from any liability whatsoever for any claims, costs, injuries, losses, or damages of any kind arising out of or in connection with the Contest or acceptance, possession, or use of any prize (including, without limitation, claims, costs, injuries and losses related to personal injuries, death, damage to or destruction of property, rights of publicity or privacy, defamation or portrayal in a false light, whether intentional or unintentional), whether under a theory of contract, tort (including negligence), warranty or other theory.
The Contest is subject to all United States laws, and to the Leagues official rules, and cannot be used in connection with any form of gambling. By entering the Contest, you agree to abide by the terms of the official rules and by the decisions of RealTime Fantasy Sports, which are final on all matters pertaining to the Contest. RealTime Fantasy Sports reserves the right to change the official rules at any time, in their sole discretion. Official rules are the rules posted on the Contest website.
Entries into the Contest obtained via fraudulent means such as purchase with stolen credit card, fraudulent bank transaction, checks returned for insufficient funds, credit card chargebacks, etc. shall be disqualified from the Contest. Participants circumventing, attempting to circumvent or subverting the rules of the Contest shall be declared fraudulent and be disqualified from the Contest. RealTime Fantasy Sports reserves the right to seek legal remedies and restitution for all fraudulently acquired entries and for any transactions that defraud RealTime Fantasy Sports of Contest entry fees. Remedies and restitution may include administrative charges and attorney fees. Participants that obtain Contest entries by fraud or defraud RealTime Fantasy Sports shall forfeit all entries and all current and future Contest prizes without recourse or refund.