- 11 U.S.C.
Bisch v. IRS (In re Bisch)
Sep
29
2010
Ruling
Three-year look back period for exception of income taxes from discharge is triggered on date tax return was last due.
Procedural posture
The matter before the court for decision was plaintiff debtors' Complaint to Obtain Discharge of Back Taxes Due to defendant Internal Revenue Service (IRS). The dispute in this case was whether the debt for debtors' income taxes, interest and penalties for 2005 was dischargeable.
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Court
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