Melva Shanker v. United States

ROSS, Circuit Judge.

Melva Shanker is an individual taxpayer who suffered a net operating loss and, based on that loss, filed a claim for refund of income taxes paid by her in the years 1968,1969 and 1970. The Internal Revenue Service reviewed the taxpayer’s accounts and on March 15,1976, issued statements of adjustment, acknowledging that she was entitled to refunds of taxes and interest thereon in the following amounts: for 1968 —$8,256.66; for 1969 — $8,490.00; and for 1970 — $1,222.00. 1 The taxpayer was notified that before the overpayment could be refunded the government had to check its…