- 11 U.S.C.
Perry v. United States (In re Perry)
Aug
15
2012
Ruling
IRS debt for years in which debtor did not file timely returns was nondischargeable.
Procedural posture
Plaintiff, a chapter 7 debtor, sought a determination that amounts owed to defendant Internal Revenue Service (IRS) were nondischargeable under 11 U.S.C.S. § 523(a)(1). The court converted the debtor's motion to one seeking summary judgment, and the IRS filed a cross-motion for summary judgment.
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Court
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