Do I need to file a protective claim and how do I file one?

Based on filing my losses for subsequent years in an amendment, if my money is recovered,  can and how do I do the below?:

 

Notification of the IRS is called a “protective claim.” By filing a protective refund claim, the taxpayer is basically saying, “if the litigation resolves in my favor, I will be filing an amended return and asking for a refund despite the fact that the statute of limitations has passed.