It’s technically possible to file an IFR flight plan midflight in case of emergency. It’s not how you’re supposed to do because your flight plan won’t be processed as it’s supposed to be and a lot of details will be missing, but it’s technically possible and ATC can do it.
So to sum up : it’s forbidden but technically possible. I can’t think of a good reason why an ATC would accept this from a pilot, but it happens for techjnical reasons (the initial flight plan got lost in a computer somewhere, and the fastest solution is to create another one from scratch).
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