Nick L. Surowka and Christine L. Surowka v. United States

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 was timely filed. Plaintiffs appeal.

We hold 26 U.S.C. § 7502 provides only two exceptions to the physical delivery rule for the filing…