- 11 U.S.C.
Wilson v. United States (In re Wilson)
Feb
25
2015
Ruling
Penalty on taxes was dischargeable where the original due date on which taxes accrued, though not extension date, was more than three years prior to petition date.
Issue(s)
Whether a penalty for failure to timely file a tax return imposed under 26 U.S.C.S. § 6651(a)(1) with respect to taxes for the year 2008 was discharged under 11 U.S.C.S. § 523(a)(7)(B) where the debtor obtained an extension of time to file his return until October 15, 2009 but failed to file the return until 2011.
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Court
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