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SUROWKA v. U.S.

No. 89-1954.

909 F.2d 148 (1990)

Nick L. SUROWKA and Christine L. Surowka, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided June 11, 1990.

Attorney(s) appearing for the Case

Joseph Falcone, Southfield, Mich., for plaintiffs-appellants.

Daniel M. Houlf, Trial Atty., U.S. Dept. of Justice, Tax Div., Washington, D.C., Ellen Christensen, U.S. Attorney's Office, Detroit, Mich., Gary R. Allen, Acting Chief, Kevin M. Brown, Kenneth L. Greene, Joel A. Rabinovitz, U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, D.C., for defendant-appellee.

Before: KENNEDY and RYAN, Circuit Judges, and EDWARDS, Senior Circuit Judge.

RYAN, Circuit Judge.

Plaintiffs filed suit to recover the taxes, interest, and penalties imposed for failing to file a 1977 federal income tax return, a return plaintiffs claim was timely filed. The district court granted summary judgment for the government, holding that plaintiffs failure to send their return by registered mail, 26 U.S.C. § 7502 (1989), precluded them from relying upon circumstantial evidence to prove that their 1977 federal income tax return...

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