Carr

BACKGROUND

22 Carr’s complaint seeks a refund for her purported overpayment of federal income taxes for 23 the 2012 tax year. See Second Am. Compl. (“SAC”) [Dkt. No. 26] ¶¶ 11-30, 53. She filed her tax 24 return for 2012 via a Form 1040 in October 2013. Id. at ¶¶ 11, 25. Based on the information 25 reported, the IRS assessed $46,314.01 against Carr. U.S. Mot. for Summ. J. (“U.S. MSJ”) [Dkt. 26 No. 65] 7:6-7. The IRS applied a $12,842.01 overpayment from 2010 to Carr’s 2012 tax account, 27 but Carr made no other payments toward her 2012 tax liability. Id. at 7:7-9. On or around February 20, 2015, Carr filed an amended tax return for 2012 via a Form 1040X. Id. at 7:13. After reviewing Carr’s case, the IRS abated $28,724 in tax, $5,108.01 in failure to pay tax penalty, and $1,753.29 in interest. Id. at 7:19-21. In April 2016, the IRS sent Carr a letter stating that it had reviewed adjustments to her 2012 tax liability and would make reductions. See U.S. Oppo. to Mot. for Summ. J. (“U.S. Oppo.”) [Dkt. No. 61] Ex. 10. The letter also stated in part:

7 The Internal Revenue Code has no provision for filing income tax abatement …