RIPPLE, Circuit Judge.
Jane Kuznitsky appeals the district court's dismissal of her case for lack of jurisdiction. Ms. Kuznitsky had sought a refund from the IRS for a penalty that it had assessed against her as a "responsible person" under 26 U.S.C. § 6672(a). The IRS disallowed her claim for refund, and she sought relief in the district court. The district court concluded that Ms. Kuznitsky had failed to file a timely claim for refund under 26 U.S.C. §...
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