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§ 523(a)(7)(B)

Wilson v. United States (In re Wilson)

Feb
25
2015
Ruling
Penalty on taxes was dischargeable where the original due date on which taxes accrued, though not extension date, was more than three years prior to petition date.
Issue(s)
Whether a penalty for failure to timely file a tax return imposed under 26 U.S.C.S. § 6651(a)(1) with respect to taxes for the year 2008 was discharged under 11 U.S.C.S. § 523(a)(7)(B) where the debtor obtained an extension of time to file his return until October 15, 2009 but failed to file the return until 2011.

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Consumer opinion summary, case decided on February 25, 2015 , LexisNexis #0315-119
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Wilson v. United States (In re Wilson)

Jun
12
2009
Ruling
Penalties for frivolous tax returns filed within three years prior to petition date were nondischargeable.
Procedural posture

Appellant , acting through the Internal Revenue Service (IRS), appealed from the bankruptcy court for the District of Colorado, which entered a summary judgment order holding that tax penalties assessed against appellee debtor for filing frivolous returns under 26 U.S.C.S. § 6702 were dischargeable under 11 U.S.C.S. § 523(a)(7)(B). The frivolous filing penalties pertained to tax years 1997, 1998, and 1999.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on June 12, 2009 , LexisNexis #0709-085
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