I was afraid the balancing act might not work but a few years ago..well maybe 15-20 years ago, I did something like this and did a balance sheet and included it on the top of the packet with all returns. They never were billed for anything. And received refunds for the applicable years.  I marked on the outside of the envelope something like "multiple returns". If there is nothing against trying it, I may do this again just to see how it goes.   I do appreciate your answer my question. Opinions help me to consider options I may not have thought of.