Tom and Ann were married on January 15 of the current tax year. Ann did not work during the tax year and made no estimated tax payments. On March 15 of the next year, they filed their joint return claiming no refundable credits but showing a $5,000 refund. When received, the refund had been reduced to $1,000 to offset (pay) an outstanding federal balance due plus penalty and interest for Tom from a prior tax year. Ann is upset and believes she is entitled to a larger refund. What alternatives, if any, are available to her?