- 11 U.S.C.
Lyon v. United States IRS (In re Lyon)
Aug
24
2010
Ruling
Tax liability was nondischargeable where debtor repeatedly failed to file returns and evaded payment.
Procedural posture
Chapter 7 debtor filed a complaint against defendant, the United States Internal Revenue Service (IRS), seeking a determination that his tax liabilities arising from his failure to pay taxes between 1999 and 2002 were dischargeable. The IRS contended that the tax liability should not be discharged because the debtor willfully evaded payment pursuant to 11 U.S.C.S. § 523(a)(1)(C). The IRS filed a motion for summary judgment.
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Court
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