- 11 U.S.C.
Mendoza, In re--Mendoza v. Franchise Tax Bd.
May
21
2025
Ruling
State franchise tax board’s assessments, which debtor did not timely challenge, were nondischargeable and liens securing the debt were enforceable. (Bankr. E.D. Cal.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Stein, In re--Stein v. United States
Nov
20
2024
Ruling
Debt was nondischargeable as debtor willfully and intentionally engaged in evasive conduct. (Bankr. W.D. Ky.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
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Court
:
- 11 U.S.C.
Feltmann, In re
Sep
27
2024
Ruling
Unpaid late-filed taxes deemed nondischargeable and case would not be reopened to allow debtor to seek sanctions against tax board for pursuing post-petition interest. (Bankr. M.D. Fla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Narine, In re--Narine v. United States
Jun
11
2024
Ruling
Claim for unpaid taxes to the United States was nondischargeable as debtor failed to explainhow she missed reporting a large portion of her 2017 income. (Bankr. E.D.N.Y.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
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Court
:
- 11 U.S.C.
Acuna, In re--Acuna v. Ill. Dep't of Revenue
Oct
11
2022
Ruling
Debtor's unpaid income tax for a taxable year ending on or before the petition date and lastdue before the petition date was nondischargeable. (Bankr. W.D. Wis.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Tax Period and Type.
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Court
:
- 11 U.S.C.
Fernandez, In re--Fernandez v. IRS
Aug
23
2022
Ruling
Debtor's tax debt was dischargeable where debtor's initial failure to pay his taxes was theresult of a mistake, the debtor dealt with the IRS in good faith, and the debtor did not attemptto conceal assets. (Bankr. M.D. Fla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
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Court
:
- 11 U.S.C.
Golden, In re--Golden v. United States (IRS
Apr
27
2022
Ruling
Debtors' 2008 late tax return qualified as a return for dischargeability purposes. (Bankr. E.D.Cal.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Berkovich, In re--Berkovich v. Cal. Franchise Tax Bd.
Oct
04
2021
Ruling
Debtor's tax debt was not discharged as the debtor failed to file a required "return, orequivalent report or notice" as required by state law. (9th Cir.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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:
Judge or Jurisdiction information not available
- 11 U.S.C.
Tallis, In re--United States (IRS v. Tallis
Sep
09
2021
Ruling
Debt was excepted from discharge as debtor "willfully attempted" to evade or defeat paymentof his taxes. (Bankr. N.D. Tex.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
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Court
:
- 11 U.S.C.
Sienega, In re--Sienega v. Cal. Franchise Tax Bd.
Oct
05
2020
Ruling
Chapter 7 debtor's tax debts were nondischargeable where he did not file "formal" state taxreturns and faxes sent to the State Franchise Tax Board were not signed and did not state thatthey were submitted under penalty of perjury. (B.A.P. 9th Cir.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
Judge or Jurisdiction information not available