- 11 U.S.C.
Shinn v. IRS (In re Shinn)
Mar
22
2012
Ruling
Taxes for years in which debtor did not file returns until after IRS assessed deficiencies were nondischargeable.
Procedural posture
Plaintiff debtor filed a complaint against defendant Internal Revenue Service (IRS), seeking a determination that his federal income tax liability for the tax years 1998 through 2006 was dischargeable pursuant to 11 U.S.C.S. § 523(a)(1). The IRS conceded dischargeability as to all tax years except 2001 and 2002. The IRS filed a motion for summary judgment.
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Court
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