It is not possible for heat to flow
Yep, flow. Conduction. That particular way of stating the second law is specifically talking about about heat conduction, not energy radiation.
I suppose it is possible to misunderstand the second law of thermodynamics more profoundly than you apparently do, but I don't quite know how. Conduction? Are you kidding? The second law describes any and all types of energy transfer. The second law is a law of nature, not a law of systems. It certainly covers conduction, but every sort of energy transfer imaginable is subject to the second law of thermodynamics.
For example, the water behind a dam has a great deal of potential energy. The water behind the dam at its base is under more pressure than water at the surface. As the water flows out from the bottom of the dam, doing work, or whatever, it comes out the other side under less pressure and as such the energy has moved from a concentrated state to a less concentrated state. Water doesn't flow both ways in a single outlet and you can't get the water back to a higher energy state without doing some work to make it happen..either by pumping it back into the lake or building another dam or something similar downstream.
The second law governs the use of fuels whether they be gasoline, or carbohydrates and fats in food. The second law states that the energy (highly concentrated in gasoline and food) once processed will move towards a less dense energy state. The energy flow is one way. You can't run your engine backwards and get gas out of the fuel injectors and you can't return the exaust to a useful high energy state without doing some work to make it happen.
Put a marble on an incline and watch it roll down and you see a process governed by the second law. The marble at the top of the incline represents potential energy...let go of it and it rolls down to a lower energy state. It won't roll back up the incline unless some sort of work is done to make it happen.
Hold a rock out at arms length and let go. What do you think the second law of thermodynamics predicts will happen? High energy state held out at arm's length...low energy state laying on the ground and you can't get the rock back to where it was unless you do some work to make it happen.
The second law governs chemical reactions...iron + oxygen = rust. The molecules of the piece of iron are in a higher energy state than the molecules in the rust. Energy was released in the oxydizing process and you can't get back to where you started without having done some work to make it happen.
Pump up a tire and put a hole in it. Again, the second law at work. Pressurized air inside the tire...high energy state...air outside the tire...lower energy state. The flow is one way and you can't get the air back into the tire unless you do some work to make it happen.
Every energy transfer is an example of the second law and in every energy transfer, energy moves from a higher energy state to a lower energy state and it can't go back to the higher energy state unless some work is done to make that happen.
IR in the surface of the earth is at a higher energy state than IR in the atmosphere. The IR disperses in the atmosphere and you simply can't get it to go back to the higher energy state (ie absorbed back into the surface of the earth) without doing work to make it happen.
Your problem seems to be your confusion of heat and energy. The energy goes both ways, but the heat, which comes from a sum of the energies, only goes one way. The second law is a statement of statistics, not of tracking individual bits of energy.
Your problem is that you don't understand the laws of thermodynamics. Energy goes one way....period. You can get energy to go two ways, but you have to do work to make it happen. Whether you are talking about a marble rolling down an incline, air escaping from a tire, burning fuel in your vehicle or in your body, watching an old tractor rust, or speaking of IR radiation moving from the surface of the earth to space...energy moves in one direction unless you do work to make it move in the other direction. Radiation is not an exception.
By the way, absorption and emission is not work.
The second law is a statement of energy transfer. If you beleive energy can move in two directions, give one example of it happening without work having been done to accomplish the task and offer some proof that the energy moved in two directions.
Anyways, given how ignorant you and PolarBear are of the basic physics, why should anyone take you two seriously?
I am afraid that it is you and yours who are ignorant. Second law only about radiation....what a laugh. I suggest that if you are actually interested, that you do some reading. The second law governs every energy transfer everywhere under every condition and it states clearly, and proves every day that if energy is moving, it only moves in one direction...from a high energy state to a low energy state.
If you think otherwise, then show an observed, measured example and I will show you the basis for a perpetual motion machine. We can both become billionaires overnight.