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In brief, unless, you had a qualified disability, a special refund exception apply, or a contingency applies, there is not a way to get around the 3 year SOL. SEE BELOW:
The time limitation to claim a refund is extended for claims that relate solely to a bad debt, worthless security, payment of foreign taxes, net operating loss carryback or the carryback of a tax credit. For example, if a foreign jurisdiction requires you to pay income tax for a previous tax year, the IRS will allow you to claim a foreign tax credit for that year and will issue any resulting refund if the deadline has already passed.
The time limitation in which you can file a claim for a refund does not apply during periods you have a qualified disability. To qualify for the exception, the disability must be a physical or mental impairment that renders you incapable of managing financial
affairs. The disability must last or be expected to last for at least 12 months or be expected to result in death.
There are also contingencies that can be considered. See the following link for those:
Please let me know if I can be of further assistance to you regarding this matter.
Thank you again for using JUST ANSWER.