- 11 U.S.C.
United States v Acker (In re Acker)
Sep
28
2010
Ruling
Tax debt beyond three year look back period was nondischargeable due to willful evasion by debtor.
Procedural posture
United States of America ("Government") filed an adversary proceeding against defendant chapter 7 debtor, seeking a determination, inter alia, that the debtor's federal income tax liability for tax years 1998 through 2006 created debt that was nondischargeable under 11 U.S.C.S. § 523(a)(1)(C). The court granted partial summary judgment in favor of the Government and tried issues that were not resolved by summary judgment.
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- 11 U.S.C.
Lyon v. United States IRS (In re Lyon)
Aug
24
2010
Ruling
Tax liability was nondischargeable where debtor repeatedly failed to file returns and evaded payment.
Procedural posture
Chapter 7 debtor filed a complaint against defendant, the United States Internal Revenue Service (IRS), seeking a determination that his tax liabilities arising from his failure to pay taxes between 1999 and 2002 were dischargeable. The IRS contended that the tax liability should not be discharged because the debtor willfully evaded payment pursuant to 11 U.S.C.S. § 523(a)(1)(C). The IRS filed a motion for summary judgment.
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Court
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- 11 U.S.C.
Bryen v. United States (In re Bryen)
Aug
13
2010
Ruling
IRS tax debt that debtor willfully attempted to evade or defeat was nondischargeable.
Procedural posture
Plaintiff-debtor moved to reopen his case and brought an adversary complaint, seeking a determination that his debt to defendant United States Internal Revenue Service (IRS) for unpaid taxes had been discharged in September 2004, in his Chapter 7 filing. The IRS asserted that the debt was nondischargeable under 11 U.S.C.S. § 523(a)(1)(C).
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- 11 U.S.C.
United States v. Wroblewski
Jan
16
2009
Ruling
Debtor's federal tax liabilities were not discharged in bankruptcy.
Procedural posture
Plaintiff sued defendant taxpayers, a husband and a wife, to reduce to judgment federal income tax assessments against them, individually and jointly, and to foreclose tax liens against real property owned by the taxpayers. The Government moved for summary judgment.
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- 11 U.S.C.
Guben v. United States (In re Guben)
Aug
14
2008
Ruling
IRS debt was nondischargeable where debtor had paid for education, vacations and a noted art collection but not paid taxes.
Procedural posture
Plaintiff debtor brought an adversary claim against defendant creditor the United States (IRS), seeking a determination that her tax liabilities for about nine years were dischargeable, having grown with interest and penalties to the sum of $ 319,271. The IRS asserted that the debtor had attempted to evade payment of the taxes, and, as a result, her tax debt should not be discharged pursuant to 11 U.S.C.S. § 523(a)(1)(C).
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- 11 U.S.C.
United States v. Mixon (In re Mixon)
May
13
2008
Ruling
Tax debt was nondischargeable due to debtor's willful evasion attempts.
Procedural posture
Plaintiff U.S. brought a complaint against defendant chapter 7 debtors, seeking a determination that the debtors were indebted to the Internal Revenue Service (IRS) for unpaid federal income taxes, to recover the debt from the debtors, along with interest, and a determination that the debt was excepted from discharge pursuant to 11 U.S.C.S. § 523(a)(1)(C) because the debtors had willfully attempted in any manner to evade or defeat such tax.
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Court
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- 11 U.S.C.
Geiger v. IRS (In re Geiger)
Apr
28
2008
Ruling
Debtor's IRS liability was dischargeable although debtor spouse's liability was nondischargeable due to willful avoidance attempts.
Procedural posture
Debtors, a married couple, filed a complaint against defendant IRS for a determination that the husband's tax liabilities for 1993, 1995, 1997, and 1998 and the couple's joint obligations for 2000 and 2001 were properly discharged. The IRS opposed the claim on the ground that debtor husband had willfully attempted to defeat or evade payment of taxes within the meaning of 11 U.S.C.S. § 523(a)(1)(C) but offered no evidence as to the wife.
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- 11 U.S.C.
Parks v. Krause (In re Krause)
Apr
21
2008
Ruling
Income tax debt excepted from discharge due to debtor's willful evasion.
Procedural posture
Plaintiffs, the U.S. and the chapter 7 trustee, filed an adversary proceeding against defendants, the debtor and his brother, seeking a determination that the debtor's substantial income tax debt should be excepted from discharge under 11 U.S.C.S. § 523(a)(1)(C), that trusts for the benefit of the debtor's children should be declared to be the nominees of the debtor, and that the debtor made several fraudulent transfers.
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- 11 U.S.C.
Volpe v. IRS (In re Volpe)
Oct
23
2007
Ruling
Taxes were nondischargeable due to debtor's willful evasion attempts.
Procedural posture
Debtor sued defendant, the IRS, for a declaratory judgment that debtor's federal tax debts for 1997, 1998 and 1999 were dischargeable in connection with his chapter 7 bankruptcy case. At issue was whether those liabilities were properly excepted from discharge under 11 U.S.C. § 523(a)(1)(C) due to what the IRS alleged to be debtor's willful attempt to evade paying his taxes.
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:
- 11 U.S.C.
Hamm v. United States (In re Hamm)
Nov
17
2006
Ruling
Tax debt was not discharged in either of well-to-do debtors'two bankruptcies given evidence of efforts to evade or defeat taxes.
Procedural posture
Debtors, a physician and his spouse, brought an adversary proceeding seeking a determination that their liability for federal income taxes to the IRS over a five-year period had been discharged in a prior chapter 7 case. At issue was whether the government had shown that debtors willfully attempted in any manner to evade or defeat the tax so as to trigger nondischargeability per 11 U.S.C. § 523(a)(1)(C).
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