off the Debtor’s income tax refund without first seeking relief in this Court, I find that no damages would be warranted, or were proven, for such violation here. ACCORDINGLY, the Debtor’s Motion to Reopen this Case and to Compel Turn over of the 2004 federal income tax refund is DENIED. All other requests for relief are DENIED. IT IS SO ORDERED. 1 . 11 U.S.C. § 553(a). 2 . In re Hal, Inc., 122 F.3d 851, 852 (9th Cir.1997). 3 . Citizens Bank of Maryland v. Strumpf, 516 U.S. 16, 116 S.Ct 286, 289, 133 L.Ed.2d 258 (1995). 4 . United States v. Maxwell, 157 F.3d 1099, 1102 (7th Cir.1998) (permitting the Small Business Administration to set off a debt owed by the debtors against a debt owed by the U.S. Navy to the debtors); In re Hal, Inc., 122 F.3d at 853 (permitting setoff of a debt owed (<HOLDING>). 9 . In re Pigott, 330 B.R. at 801-02. 10 .
holding that the trial court lacked authority to order a refund where the defendants case did not meet the specific statutory requirements authorizing a refund holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate holding that the taxpayer met the claim requirement where the taxpayer first filed a timely letter with the irs that requested a refund and subsequently filed a formal refund claim