I have a client that needs to file returns for 2011-2018.  I plan to send paper returns since I can't efile the early ones.  My question is what is the best way to handle his tax owed/refunds?  In 2011 and 2012 he owes tax, from 2013 - 2018 he is due refunds.  I'm hoping that his refunds wipe out the tax/penalty/interest from 2011/2012.  Is there a way to send them that will spark the IRS/State of Illinois to process them together or will they all be process separate and spark a mass of notices?