- 11 U.S.C.
Mallo v. IRS (In re Mallo)
Dec
29
2014
Ruling
Untimely, post-assessment tax filing was not a valid "return."
Issue(s)
Whether an untimely Form 1040, filed after the IRS had assessed tax liability, was a tax return for purposes of the exception to bankruptcy discharge under 11 U.S.C.S. § 532(a)(1)(B)(i) for taxes with respect to which a return was not filed.
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Court
:
Judge or Jurisdiction information not available