glPolygonOffset

Can I use glPolygonOffset to make polygons that would usually be clipped by the near plane show up? My thinking is…if I use a polygon offset to increase their depth in the depth buffer, then polygons that were in front of the near clip would then be pushed toward the far plane because of their new depth value and show up.

Or is this assumption incorrect? Does glPolygonOffset only affect polygons that originally pass the frustum clipping test?

In a nutshell…Does the near clipping happen before or after the glPolygon offset is applied? Or does the near clipping have nothing to do with what is in the depth buffer?

Thanks!