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§ 523(a)(1)(C)

Rhodes v. United States (In re Rhodes)

Sep
14
2006
Ruling
Tax debt was dischargeable where debtor made good faith attempts to pay despite economic effects of tech market crash and 2001 terrorist attacks.
Procedural posture

Plaintiff debtor sought to discharge his tax debts owed to defendant United States, pursuant to 11 U.S.C. § 523(a)(1)(C).

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opinion summary, case decided on September 14, 2006 , LexisNexis #1206-005
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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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opinion summary, case decided on March 08, 2006 , LexisNexis #0306-123
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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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opinion summary, case decided on November 17, 2005 , LexisNexis #0106-015
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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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opinion summary, case decided on October 21, 2005 , LexisNexis #0106-014
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