“After the gas station went under, and Kwon’s wife died amid the stress of it all, after he moved from his neighborhood in shame and the Internal Revenue Service changed its policy so no other small business would get steamrolled this way — the agency won’t give Kwon his money back. That’s $59,117.47 the IRS is holding on to. As recently as August — the last time Kwon, now 73, asked for his money back — the IRS said no. He’s heartbroken that the country he loves is treating him this way.”