- 11 U.S.C.
Ranney v. IRS (In re Ranney)
Apr
20
2006
Ruling
Debtor's tax liability was deemed nondischargeable since the debtor did not sign or acknowledge the substituted tax return.
Procedural posture
Plaintiff debtor filed a complaint to determine the dischargeability of his income tax debt to defendant IRS, pursuant to 11 U.S.C. § 523(a)(1).
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Court
:
- 11 U.S.C.
Izzo v. United States (In re Izzo)
Mar
30
2006
Ruling
Court reversed and remanded case since debtors'tax liabilities were deemed nondischargeable due to debtors'untimely filing of seven annual tax returns.
Procedural posture
Defendant United States sought review of an adversary proceeding summary judgment ruling by the bankruptcy court that the tax liabilities of plaintiff, a chapter 7 debtor, were not excepted from discharge under 11 U.S.C. § 523(a)(1)(B)(i).
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Court
:
- 11 U.S.C.
Fliss v. Iowa Dept of Revenue (In re Fliss)
Mar
08
2006
Ruling
Debtors' state income tax liabilities were deemed nondischargeable since the debtor had intentionally omitted embezzled money from the debtors'state tax returns.
Procedural posture
Plaintiff debtor filed a chapter 7 petition. The debtor brought an action against defendant Iowa Department of Revenue ("IDR") to determine that her income tax liabilities to the state of Iowa were discharged. The IDR asked that the unpaid taxes be excepted from discharge because her tax returns were fraudulent and because she willfully attempted to evade or defeat the taxes.
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Court
:
- 11 U.S.C.
Dahmer v. United States (In re Dahmer)
Jan
23
2006
Ruling
Debtors'additional federal tax assessment was dischargeable even though the debtors did not file an amended tax return since a state statute requiring a taxpayer to report federal tax assessment changes did not mean the taxpayer had to file an amended tax return.
Procedural posture
Plaintiff chapter 7 debtors filed an adversary proceeding pursuant to 11 U.S.C. § 523(a)(1) against defendants, the United States and the State of Missouri Department of Revenue ("MDOR"), seeking a declaratory judgment that any tax debt owed for the 1987 tax year was dischargeable and that any liens associated with that tax debt should be avoided or should attach only to the debtors'property as of the date of their bankruptcy filing.
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Court
:
- 11 U.S.C.
In re Payne
Dec
14
2005
Ruling
Court reversed debtor's discharge of federal tax liability since the debtor's six-years-late-filed return did not evidence effort to comply with the law.
Procedural posture
Appellee debtor obtained a discharge in bankruptcy court from a federal income tax debt. The U.S. District Court affirmed the discharge. Appellant United States sought review.
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- 11 U.S.C.
Mills v. United States IRS (In re Mills)
Nov
17
2005
Ruling
Evidence was not sufficient to obtain summary judgment on the issue of debtor's willfulness to avoid tax liability.
Procedural posture
Plaintiff debtor initiated an adversary proceeding seeking a determination that the debtor's federal income tax obligations were dischargeable in the debtor's chapter 7 bankruptcy. Defendant United States, acting through the Internal Revenue Service (IRS), asserted that debtor willfully attempted to evade the taxes for those years, making them nondischargeable pursuant to 11 U.S.C. § 523(a)(1)(C). The IRS moved for summary judgment on the discharge issue.
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Court
:
- 11 U.S.C.
Followell v. United States (In re Gurley)
Nov
07
2005
Ruling
Confirmation of debtor's plan did not discharge debtor's tax liability since it is a debt excepted from discharge.
Procedural posture
The debtor underwent a bankruptcy in a Chapter 11 proceeding. After the debtor's death, plaintiff personal representative reopened the debtor's case and sued defendant, the U.S. government, by its agency, the Internal Revenue Service (IRS), to determine liability for interest and penalties on taxes from before the bankruptcy filing. The parties filed cross-motions for summary judgment.
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Court
:
- 11 U.S.C.
Klayman v. United States (In re Klayman)
Oct
21
2005
Ruling
Old tax liability was deemed nondischargeable since the government established debtor had willfully attempted to evade tax payments.
Procedural posture
Plaintiff debtor filed suit against defendant United States for a declaratory judgment pursuant to 28 U.S.C. § 2201(a) that certain tax liability was dischargeable. The debtor proposed to deal with that claim in the instant Chapter 11 case. The government opposed the complaint and moved for summary judgment.
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Court
:
- 11 U.S.C.
Powers v. United States (In re Powers)
Aug
17
2005
Ruling
An additional state tax income assessment was deemed nondischargeable since the debtor had failed to file an amended state tax return required after the IRS had audited the debtor and reported changes in the debtor's income tax.
Procedural posture
Plaintiff debtor filed an adversary proceeding against defendant, the Colorado Department of Revenue ("DOR") challenging an assessment by the DOR for additional state income tax that the DOR claimed that the debtor owed for two tax years after the Internal Revenue Service ("IRS") reported changes in the debtor's federal income discovered through an audit. The parties filed cross-motions for summary judgment.
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Court
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