Clever idea indeed.... that would probably work too, who knows.
My assumption is that they owed no tax. IF they owed no tax it would have been refunded.
Had they owed, the IRS would have retained any amounts necessary to pay any tax due. Of course, that is also not a bad thing and means that you are not subject to interest and penalty, to liens and seizures, lawyers bills for lawsuits, public humiliation when your name is in the local newspaper as a tax scofflaw, comparisons to Cheat’n Charlie Rangle, etc.
It is also imperative that once you do this you ALWAYS file within 3 years of the due date for that tax year, and confirm that your return was received. The Refund Expiration Date is three years after the due date and they will NOT refund any prepaid credits to you if you file your return after that date!