PER CURIAM.
The district court dismissed Charles Oropallo's suit for a tax refund as untimely under 26 U.S.C. § 6511(a). We affirm.
I. Background
Charles Oropallo worked for the Raytheon Service Company during the 1983 calendar year. In 1985, he was incarcerated. Four years later the IRS informed him that he had not filed any tax returns since 1982. Oropallo then obtained his W-2 form from Raytheon. When he filled out his 1983 tax return...
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