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Thanks for replying. I don't quite understand what your stance is and was wondering if you can clarify.

"Agree with the IRS in writing to extend the time limit to assess tax: The time limit is specified in your agreement, plus 6 months, to claim a credit or refund."


Are you saying that I need to write to the IRS to extend the time limit? I don't think this is correct. 

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My understanding now is that the 3 year rule starts after the tax return is filed. 
The 2 year rule is 2 years from when the tax was paid. Whichever is later. 
I have missed the 2 year rule because it's been over 2 years since I paid, but I haven't filed a return yet, so when I do, the clock starts ticking. I can file a refund claim 3 years later but since:

"You file a claim within 3 years from when you file your return

Your credit or refund is limited to the amount you paid during the 3 years before you filed the claim, plus any extensions of time you had to file your return."

I wouldn't get any refunds from what I paid in 2021 and 2022 in this hypothetical.