PER CURIAM:
Dorothy L. Yuen appeals the decision of the district court dismissing her action for refund of federal taxes. We affirm. Yuen filed joint tax returns with her husband in 1963 and 1964. The Yuens were divorced in 1965. In 1969, the Internal Revenue Service (IRS) filed a tax lien against her property for unpaid taxes from the 1963 and 1964 returns. Yuen paid the entire assessment in June 1970.
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