I hope this message finds you well, present circumstances excluded. The short answer to your question is this practice is unlikely.
Pursuant to IRS Section 6511(d)(2)(A), NOLs can be carried back (and the related refund obtained or applied retroactively), if the claim is filed within 3 years of the due date for the NOL year. Since the 2009 return was filed today, it cannot be applied as it is outside of the three year statute of limitations. If the 2009 return had been filed on April 15, 2013 (National Tax Day), then it would be able to be applied retroactively. The 2009 year return was obviously due in April 2010 originally. That three years ran in April 2013 it would appear. I wish I had better news for you on this topic.
Let me know if you have any additional questions or comments.
Best wishes going forward.
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