- 11 U.S.C.
Hawkins v. Franchise Tax Bd.
Sep
15
2014
Ruling
Judgment that tax debt was nondischargeable vacated where the there was no showing of specific intent to evade tax the tax.
Issue(s)
What mental state is required in order to find that a bankruptcy debtor's federal tax liabilities should be excepted from discharge for willfully attempting to evade or defeat the taxes?
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Court
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Judge or Jurisdiction information not available
- 11 U.S.C.
Vaughn v. United States IRS (In re Vaughn)
Aug
26
2014
Ruling
Debt properly held nondischargeable due to debtor's willful tax evasion.
Issue(s)
Did the district court impermissibly employ "a 'holistic' review of the evidence to affirm the bankruptcy court's willful evasion determination" and was the bankruptcy court's finding that the debtor willfully attempted to evade his tax obligations erroneously based on negligent, rather than willful, conduct?
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
Sigerseth v. United States (In re Sigerseth)
Mar
07
2014
Ruling
Taxes evaded by debtor by conduct or failing to file returns were nondischargeable.
Issue(s)
Were debtor's federal tax obligations for specified periods nondischargeable due to evasion?
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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.
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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:
- 11 U.S.C.
United States v. Coney
Jul
24
2012
Ruling
Tax debt properly held nondischargeable due to debtor's efforts to evade or defeat tax.
Procedural posture
Plaintiff United States filed suit against defendant taxpayer, to reduce to judgment the tax liability owed by the taxpayer and her deceased husband for the tax years 1996-2001. The United States District Court for the Eastern District of Louisiana granted summary judgment in favor of the Government and rendered judgment in the amount of $2,687,408.59. The taxpayer appealed.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
United States v. Storey
May
16
2011
Ruling
District court ruling that debtor's tax obligations were nondischargeable reversed absent evidence of lavish living or intentional avoidance.
Procedural posture
Plaintiff United States brought an action to reduce defendant taxpayer's tax liabilities to judgment, and to foreclose on its tax liens placed on the taxpayer's real property. The U.S. District Court for the Northern District of Ohio, at Toledo, entered judgment for the U.S., finding that the taxpayer had willfully attempted to evade paying taxes, preventing discharge of the obligations through her bankruptcy filing. The taxpayer appealed.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
Sheehan v. United States
Oct
29
2010
Ruling
Tax debt was nondischargeable to the extent resulting from willful evasion.
Procedural posture
Chapter 7 debtors filed an adversary proceeding against defendant United States Government, seeking a determination that their tax liabilities for 1997, 1998, 1999, 2002, 2003, and 2004 were dischargeable, and a determination as to the amount and validity of the Government's tax liens. The parties filed cross-motions for summary judgment.
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Court
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