Can I qualify for tax refunds?
If you are making payments pursuant to an installment agreement, then any amount due to you by way of refund will automatically be applied to your back taxes. If your refund is more than enough to pay off what you owe from previous years, then the remainder will be paid to you.
What can I do to get the refund from IRS?
I don't think there is any harm in contacting the IRS to inquire about your refund. In fact, I think they have a special hotline for that purpose. If they have you in their sights for an audit, then they are going to audit you regardless of whether you call them or not. Having said this, if you are not comfortable speaking with the IRS, there are plenty of CPAs or attorneys who would be willing to represent your interests before the IRS for a fee.
Can I appeal a tax audit made by the IRS?
Yes, you can appeal it, but you need to be aware of applicable deadlines. You might want to check out Publication 556 (starting on page 8). Also, depending on where the IRS is in their collections efforts, you might also need to consult Publication 1660. You should speak with an experienced CPA or tax attorney.
Disclaimer: The responses above do not form an attorney-client relationship, nor are they intended to be anything other than the educated opinions of the author. They should not be relied upon as legal advice.