I just became aware of something, but not sure if it will apply in your case. When you pay taxes and later discover you didn't have to pay it, then it's refundable to you up to 3 years after you actually paid it. Now in your case, you didn't "pay" it of your own volition. The IRS "took" it. So is it considered as paid by you in the year they took it? I would think so. But I honestly don't know how that will work for your specific scenario.
