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MILLER v. U.S.

No. 93-35000.

38 F.3d 473 (1994)

Robin & Diane MILLER, husband and wife, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 20, 1994.

Attorney(s) appearing for the Case

F. Michael Kovach, Seattle, WA, for plaintiffs-appellants.

Michael L. Paup and Robert Metzler, Asst. U.S. Attys., Washington, DC, for defendant-appellee.

Before: WRIGHT, WIGGINS, and THOMPSON, Circuit Judges.

WIGGINS, Circuit Judge:

Robin and Diane Miller ("Taxpayers") seek a refund of federal income taxes withheld from their wages. They filed an action in district court pursuant to 28 U.S.C. § 1346(a)(1). The district court dismissed the action as untimely. We have jurisdiction over the final judgment pursuant to 28 U.S.C. § 1291 and affirm the district court.

FACTS

Taxpayers failed to prepare a timely income tax return for tax year 1986. In...

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