Court of Appeals for the Eighth Circuit May 2, 2006, 04-2771 (Theresa E. Bartman v. Commissioner of Internal Revenue)

GRUENDER, Circuit Judge.

Theresa E. Bartman (“Bartman”) appeals an order from the United States Tax Court finding that it was without jurisdiction to review the denial by the Internal Revenue Service (“IRS”) of Bartman’s refund request for tax year 1997 and holding that Bartman is time-barred from receiving a refund for tax year 1995.