Greene-Thapedi v. United States

RIPPLE, Circuit Judge.

Llewellyn Greene-Thapedi brought this action in the United States District Court for the Northern District of Illinois. She sought a refund of an overpayment of income tax that she had paid for the 1999 taxable year, but which the IRS had applied to taxes that she owed from the 1992 taxable year. The district court determined that the Government properly assessed the taxes, notified Ms. Greene-Thapedi of the 1992 tax deficiency and issued Ms. Greene-Thapedi a refund check for the remaining amount she was owed. It therefore entered judgment in favor of the Government. We…