garnishment by IRS

What is the name of your state? Ca
I did not file a federal tax return for the year 1993 about 4 years ago the went ahead and garnished a savings account that I had for my daughter but also had my name on it. They took $1,450.00. Since then I have filed all my taxes but I am now wondering if I can file that year and get my money back. I owed no taxes for '93 I think I made less than 10,000 but they said that since I did not file then they would treat me like a single person instead of family of 4 and use no deductions. Years ago I was told to forget it but just recently someone told me to file and they might send me a refund of the garnishment.
Any help would be appreciated.
Carla

[abezon]

To get a refund, you must file a claim (return) within 3 years of the due date of the return (4/15/1997) or within 2 years of the last time you paid anything. Unless you have some compelling reason that the IRS should waive the statute of limitations, you're out of luck. Compelling reasons would include: you were physically or mentally unable to manage your financial affairs for 2 of the last 4 years (incompetancy tolls the statute of limitations), or the one who told you you couldn't file a 1993 return was an IRS employee (you relied on the IRS's answer & they were wrong and you just discovered their error now).