Whether US non-resident citizens have any right to recovery of illegally retained tax overpayments, and to compensation for unauthorized collection actions

QUESTIONS PRESENTED 1. Despite the US jailing former IRS employees for stolen identity refund fraud, the IRS still refuses to refund the legitimate taxpayer's overpayments. Inconsistent administrative transcripts reveal ongoing corruption of IRS records. Despite statutes designed to make victims whole, the government and courts repeatedly deny jurisdiction. Do US non-resident citizens have any right to recovery of illegally retained tax overpayments, and _ to compensation for unauthorized collection actions? a, 2. A US District Court neither filed nor returned documents submitted for filing, and denied receiving a witness's notarized declaration despite its server holding the return receipt for USPS certified mail signed by a court employee. Is dismissal with prejudice a proper method to handle a District Court's destruction of documents? i ii a