If they said they "closed their books", then not sure what else you can do other than document the patient's account to show you've tried.
I've seen payers ask for refund on very old claims & while I can't recall the exact insurance company or how old it was...I do recall thinking why don't payers have a timely limit when providers have one we have to abide by
I'd suggest combing through the accounts in AR to verify it's really an overpayment & then calling on each of them that appear valid.....even though it won't be enjoyable.
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