- 11 U.S.C.
Wogoman v. IRS (In re Wogoman)
Jul
03
2012
Ruling
IRS debt was nondischargeable where debtor failed to file return prior to assessment.
Procedural posture
Debtors brought an adversary proceeding against appellee Internal Revenue Service (IRS) seeking a determination that a tax debt to the IRS was not nondischargeable under 11 U.S.C.S. § 523(a)(1)(B)(i) because the debtors filed a tax return with regard to the debt. The debtors appealed the order of the U.S. Bankruptcy Court for the District of Colorado which granted summary judgment to the IRS.
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Court
:
Judge or Jurisdiction information not available