- 11 U.S.C.
Earls v. United States (In re Earls)
Apr
15
2016
Ruling
The unsecured portion of the IRS's claim for taxes and interest was nondischargeable as debtor's filings that were delayed by three years did not qualify as "returns."
Issue(s)
Whether a federal tax return filed after the Internal Revenue Service has assessed a taxpayer's tax liability pur-suant to 26 U.S.C. § 6020(b) qualifies as a "return" for purposes of § 523(a) relating to the dischargeability of tax debts?
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Court
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