United States v. Cirami

535 F.2d 736 (2nd Cir. 1976)

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Nature of the Case

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Facts

Cirami (D) was engaged in the business of supplying truck transportation. D's returns were audited by the IRS and a statutory notice of deficiency for $153,087.34 with a penalty of $19,578.91 were sent to D. Six years later in February of 1973, the IRS sued D and his son to reduce the assessments to judgment and to set aside fraudulent conveyances of property made to the son. A general denial was filed by D's attorney on March 20, 1973. By December 28, 1973, the government moved for partial summary judgment under Rule 56. No opposition to that motion was filed, and the partial summary judgment was granted. D retained new counsel and filed a motion under Rule 60(b)(6) to vacate the judgment. D claimed no knowledge of the summary judgment matter until his new attorney took over the case. D's motion was denied in that he failed to meet the requirement of extraordinary circumstances necessary for relief under Rule 60(b)(6). D appealed.