- 11 U.S.C.
Wilson v. United States (In re Wilson)
Jun
12
2009
Ruling
Penalties for frivolous tax returns filed within three years prior to petition date were nondischargeable.
Procedural posture
Appellant , acting through the Internal Revenue Service (IRS), appealed from the bankruptcy court for the District of Colorado, which entered a summary judgment order holding that tax penalties assessed against appellee debtor for filing frivolous returns under 26 U.S.C.S. § 6702 were dischargeable under 11 U.S.C.S. § 523(a)(7)(B). The frivolous filing penalties pertained to tax years 1997, 1998, and 1999.
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Court
:
Judge or Jurisdiction information not available