- 11 U.S.C.
Berkovich, In re--Berkovich v. Cal. Franchise Tax Bd.
Oct
05
2020
Ruling
Bankruptcy court properly granted summary judgment in favor of the California FranchiseTax Board, finding that debtor's state tax debts for the relevant tax years were excepted fromdischarge. (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
- 11 U.S.C.
Feshbach, In re--Feshbach v. Dep’t of Treasury IRS
Sep
09
2020
Ruling
Bankruptcy court properly held that taxpayers' 2001 tax debt was non-dischargeable as debtorswillfully attempted to evade their 2001 tax debt. (11th Cir.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
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:
Judge or Jurisdiction information not available
- 11 U.S.C.
Harold, In re
Feb
12
2020
Ruling
Debtor's debt to IRS was nondischargeable as debtor intentionally violated duty to pay taxeswhile paying for large non-essential discretionary expenses. (Bankr. E.D. Mich.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
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Court
:
- 11 U.S.C.
McCoy, In re--McCoy v. Miss. Dep't of Revenue
Feb
03
2020
Ruling
Debtor's motion to discharge unpaid state income taxes was dismissed as her tax liabilitieswere previously excepted from discharge by the bankruptcy court. (Bankr. S.D. Miss.)
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
Jan
23
2020
Ruling
Debtor's liabilities to state franchise tax board were not discharged due to failure to filerequired report or notice. (Bankr. C.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.
Widick, In re
Sep
10
2019
Ruling
IRS could collect post-petition interest on tax debt paid through the debtor’s chapter 13plan. (Bankr. D. Neb.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
DeFreze, In re
Aug
29
2018
Ruling
Court held that taxes were nondischargeable where debtor's late-filed amended income tax return was not an honest and reasonable effort to comply with tax law. (Bankr. W.D.N.Y.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Harold, In re
Aug
21
2018
Ruling
Debtor's 2008 federal income taxes were nondischargeable as debtor had no evidence of a postmark or mail receipts that met the exceptions to the physical delivery rule. (Bankr. E.D. Mich.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Conrad, In re--Conard v. IRS
Jul
06
2018
Ruling
Debtor's obligation to the IRS held discharged as there was no evidence that debtor willfully attempted to evade her federal income tax liabilities. (Bankr. E.D. Va.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
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Court
:
- 11 U.S.C.
Quiroz, In re--Quiroz v. United States
Apr
10
2018
Ruling
Debt to the IRS was excepted from discharge where IRS failed to prove that debtor willfullyattempted to evade his payment. (Bankr. N.D. Okla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
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Court
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