Generally, to claim a refund, you must file Form 1040-X within 3 years after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later according to the IRS. There are no other exceptions that I am aware of.
At this point, you may wish to seek the advice of a competent tax attorney or an advocate to see if there are any exceptions in the tax code that may apply.
@pelican418
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