MEMORANDUM **

Taxpayer Mariette Do-Nguyen appeals pro se from the Tax Court’s decision involving her federal income taxes for 1994 and 1996. The Tax Court properly determined that it lacked jurisdiction to order a refund for her overpayment of federal income taxes for 1994, because refund was barred by the statute of limitations. Commissioner of Internal Revenue v. Lundy, 516 U.S. 235, 242-43, 116 S.Ct. 647, 133 L.Ed.2d 611 (1996); 26 U.S.C. § 6512(b)(3)(B). We reject Do-Nguyen’s remaining contentions because they lack merit.

AFFIRMED.