- 11 U.S.C.
In re Moore
Aug
06
2013
Ruling
IRS did not violate discharge injunction as §523(a)(1)(B) claim was nondischargeable.
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Court
:
- 11 U.S.C.
Moffitt v. United States (In re Moffitt)
Jun
28
2013
Ruling
Form 1040 filed five years late after IRS had determined tax was not a "return" and debt was nondischargeable.
Issue(s)
Whether the U.S. Government was entitled to summary judgment on its claim that a tax debt a Chapter 7 debtor owed was nondischargeable under 11 U.S.C.S. § 523(a)(1)(B)(i) because the debtor had not filed a tax return.
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Court
:
- 11 U.S.C.
Pendergast v. Massachusetts Dept of Revenue (In re Pendergast)
Jun
11
2013
Ruling
Late filed state tax returns did not satisfy applicable filing requirements and were nondischargeable.
Procedural posture
Plaintiff debtor filed an adversary proceeding against defendant Massachusetts Department of Revenue (MDOR) seeking a determination that certain income taxes were dischargeable. The MDOR filed counterclaims. It sought summary judgment on its counterclaim asserting that the taxes were excepted from discharge under 11 U.S.C.S. § 523(a)(1)(B)(i).
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Court
:
- 11 U.S.C.
Erikson v. United States Dept of Treasury
May
13
2013
Ruling
Proceeding to hold debt to IRS dischargeable dismissed as based on hypothetical injury.
Procedural posture
Joint debtors filed a chapter 7 bankruptcy and scheduled debts including tax obligations owed to defendant creditor, the Internal Revenue Service (IRS). The debtors then filed an adversary proceeding seeking a declaration that such tax debts were dischargeable. The IRS filed a motion to dismiss the adversary proceeding arguing that the matter was not justiciable. The debtors contested the motion.
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Court
:
- 11 U.S.C.
Rossman v. United States (In re Rossman)
Dec
05
2012
Ruling
Assessed but unpaid income tax liability was nondischargeable along with interest that was not challenged by debtor.
Procedural posture
Chapter 7 debtor filed a complaint against the IRS for a determination of dischargeability of indebtedness pursuant to 11 U.S.C.S. § 523(a)(1)(C), seeking a judgment determining that assessed but unpaid federal income tax liabilities for the tax year 1986 and the assessed and unassessed interest and penalties with respect to those tax liabilities were dischargeable in his bankruptcy case.
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Court
:
- 11 U.S.C.
Martin v. United States (In re Martin)
Nov
14
2012
Ruling
Tax returns filed after IRS assessment were sufficient to allow taxes owed for those years to be nondischargeable.
Procedural posture
In this adversary proceeding, debtor sought a declaration that the debt he owed the United States for his 2000 and 2001 federal income taxes was discharged in his chapter 7 bankruptcy. The United States asserted that this tax debt was non-dischargeable under 11 U.S.C.S. § 523(a)(1)(B)(i). The matter came before the court on the parties' cross motions for summary judgment.
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Court
:
- 11 U.S.C.
Obinawa v. United States (In re Obinawa)
Nov
13
2012
Ruling
Tax debt was nondischargeable due to willful underreporting of income and attempts to evade collection.
Procedural posture
Debtor owed almost $300,000 in taxes, penalties, and interest for failing to pay in full his tax liabilities for years 1997, 2000-2004, and 2006-2007. In this adversary proceeding, he sought a determination that these taxes were dischargeable under 11 U.S.C.S. § 523 and § 727. United States (the IRS) objected to discharge of the overdue tax amounts and sought summary judgment in its favor under 11 U.S.C.S. § 523(a)(1)(C).
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Court
:
- 11 U.S.C.
Dagostini v. Wisconsin Department of Revenue (In re Dagostini)
Oct
11
2012
Ruling
State taxes for which debtor filed fraudulent return were nondischargeable.
Procedural posture
Debtor filed a complaint against Wisconsin Department of Revenue (Department) seeking a determination that his tax debt was discharged by virtue of a chapter 7 discharge. The Department answered, asserting that the debt was excepted from discharge pursuant to 11 U.S.C.S. § 523(a)(1)(C).
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Court
:
- 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
:
- 11 U.S.C.
Rizzo v. Michigan Dept of Treasury (In re Rizzo)
Aug
01
2012
Ruling
Debtor's personal liability on state business tax debt was nondischargeable.
Procedural posture
Chapter 7 debtor, brought an adversary complaint against state taxing authority, seeking a determination that his personal liability for a tax debt under Michigan's Single Business Tax (SBT) that his business failed to pay was discharged because it was not a tax of the kind specified in 11 U.S.C.S. § 507(a)(8)(E) as being nondischargeable. The state moved to dismiss the complaint under Fed. R. Civ. P. 12(b)(6).
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Court
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