- 11 U.S.C.
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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Court
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