- 11 U.S.C.
Coyle v. United States (In re Coyle)
Jan
14
2015
Ruling
IRS debt was nondischargeable where debtor's post-assessment return was not a good faith filing.
Issue(s)
Whether the Debtor's untimely Form 1040, filed after the IRS assessed tax liability, is a "return" as that term is used in §523(a)(1)(B) of the Bankruptcy Code or was it not a valid return making the debt nondischargeable?
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Court
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