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Izzo v. United States (In re Izzo)

Izzo v. United States (In re Izzo)

Ruling
Court reversed and remanded case since debtors'tax liabilities were deemed nondischargeable due to debtors'untimely filing of seven annual tax returns.
Procedural posture

Defendant United States sought review of an adversary proceeding summary judgment ruling by the bankruptcy court that the tax liabilities of plaintiff, a chapter 7 debtor, were not excepted from discharge under 11 U.S.C. § 523(a)(1)(B)(i).

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opinion summary, case decided on March 30, 2006 , LexisNexis #0406-089