- 11 U.S.C.
Colsen v. United States (In re Colsen)
May
04
2006
Ruling
Debtor's tax liabilities were deemed dischargeable since the post-assessment filings were "returns" under section 523(a)(1)(B)(i).
Procedural posture
Appellee debtor filed a petition for bankruptcy and initiated an adversary proceeding against appellant United States, claiming that his federal income tax liabilities were dischargeable despite 11 U.S.C. § 523(a)(1)(B)(i). The bankruptcy court found that the debts to the IRS were dischargeable. The Bankruptcy Appellate Panel for the Eighth Circuit affirmed. The government appealed.
ABI Membership is required to access the full summary of Colsen v. United States (In re Colsen) Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member