RLT

Say a 2013 Federal Income Tax return has been under audit for the last year, with seemingly little progress. It is believed from what the agent has found so far, the taxpayer is due a rather significant refund, Since this return was filed in February of 2014, the SOL is up in February of 2017---I think. Meanwhile, should the SOL get closer in time, should we file an amended return--1040X-----even though the audit is not been resolved?