Statute on netting overpayments and underpayments

The statute of Limitations has passed for 01 and 02 and they will not let you use the overpayments

I've heard rumors that if you file all the underpayment returns first, then filed the overpayment returns, the computer will sometimes accidentally apply the overpayments before figuring out that the refunds are barred by statute.

Similarly, I once had a situation where an open-year overpayment was applied back to a closed-year underpayment, and there was a net overpayment remaining (Closed was -300, Open was +500, client should have gotten 200 back).  The IRS insisted that the overpayment had been applied back to ClosedYear, and ClosedYear was closed, so it didn't matter a bit if OpenYear was open - the whole overpayment was barred by statute.  Took the Taxpayer Advocate to get the money back.

There seems to be some sort of spooky cosmic rule, that people who skip filing taxes for a number of years would have had a refund in the disallowed years and owe in all the years that would allow a refund. 

Its the same logic as having a wife....You always have to pay her but she dont pay you