Kostyu v Department of Treasury

In these consolidated appeals, Donald Kostyu appeals as of right from an order of the Ingham Circuit Court granting summary disposition under MCR 2.116(C)(4) in favor of the Department of Treasury and the Michigan Tax Tribunal. Kostyu also appeals as of right from an order and judgment of the Tax Tribunal granting a motion to dismiss made by the department. We affirm.

For tax years 1981 and 1982, Kostyu failed or refused to file his Michigan income tax returns. After requesting that Kostyu file his returns, and Kostyu’s failure to do so, the department computed his 1981 and 1982 income tax…