To the extent that Morton is saying that the $392.76 was improperly used to offset another debt, her claim must be against the United States or the agency collecting that debt, not the IRS. Hale, 143 Fed.Cl. at 187 (citing 26 U.S.C. § 6402(g); Flander v. United States, 737 Fed.Appx. 530, 532-33 (Fed. Cir. 2018)). III. Rule 60(b) Motions