United States v. Sarubin

Vacated and remanded by published opinion. Judge DUNCAN wrote the opinion, in which Chief Judge WILLIAMS and Senior Judge ELLIS concurred.

OPINION

DUNCAN, Circuit Judge:

Morton Sarubin filed personal income-tax returns in 1995 and 1996 showing a cumulative tax debt of nearly two million dollars, which he never paid. After a decade of unsuccessful collection efforts, the Internal Revenue Service (“IRS”) sued to collect over four million dollars, an amount representing the original debt and penalties plus statutory interest. The government moved for summary judgment, which the district court…