As Karin's Dad pointed out, the whiff-fest that is likely to result from tackling such a high-level foe with unhittable defences won't be an enjoyable one for the PCs unless they quickly get the idea that they should retreat.
If the object becomes merely
survival, it's not so bad. In one of the games I play in, our characters consisted of four 9th level PCs, one 10th level, and two 8th level NPCs. We were investigating an evil temple, and triggered its defences - 6 Stone Golems. Level 17 elites, a full encounter that was about 9 or 10 levels higher than us. According to the Encounter Builder tool, it's about a level 20 encounter.
Long story short, we survived for about 3 rounds, playing mostly defensive, and escaped with a couple PCs being carried out, unconscious/dying, by other PCs. Some risks were taken, and thanks to some lucky critical hits by the party barbarian, we managed to destroy one of them, but it was pretty close. We made heavy use of control effects that had nice miss effects (the 1st level wizard daily, "Grease" was instrumental in our escape, for example).
Anyway, good luck and keep us posted on how it goes!
