- 11 U.S.C.
Mendoza, In re--Mendoza v. Franchise Tax Bd.
May
21
2025
Ruling
State franchise tax board’s assessments, which debtor did not timely challenge, were nondischargeable and liens securing the debt were enforceable. (Bankr. E.D. Cal.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Feltmann, In re
Sep
27
2024
Ruling
Unpaid late-filed taxes deemed nondischargeable and case would not be reopened to allow debtor to seek sanctions against tax board for pursuing post-petition interest. (Bankr. M.D. Fla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Golden, In re--Golden v. United States (IRS
Apr
27
2022
Ruling
Debtors' 2008 late tax return qualified as a return for dischargeability purposes. (Bankr. E.D.Cal.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Berkovich, In re--Berkovich v. Cal. Franchise Tax Bd.
Oct
04
2021
Ruling
Debtor's tax debt was not discharged as the debtor failed to file a required "return, orequivalent report or notice" as required by state law. (9th Cir.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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:
Judge or Jurisdiction information not available
- 11 U.S.C.
Sienega, In re--Sienega v. Cal. Franchise Tax Bd.
Oct
05
2020
Ruling
Chapter 7 debtor's tax debts were nondischargeable where he did not file "formal" state taxreturns and faxes sent to the State Franchise Tax Board were not signed and did not state thatthey were submitted under penalty of perjury. (B.A.P. 9th Cir.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
Berkovich, In re--Berkovich v. Cal. Franchise Tax Bd.
Oct
05
2020
Ruling
Bankruptcy court properly granted summary judgment in favor of the California FranchiseTax Board, finding that debtor's state tax debts for the relevant tax years were excepted fromdischarge. (B.A.P. 9th Cir.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
McCoy, In re--McCoy v. Miss. Dep't of Revenue
Feb
03
2020
Ruling
Debtor's motion to discharge unpaid state income taxes was dismissed as her tax liabilitieswere previously excepted from discharge by the bankruptcy court. (Bankr. S.D. Miss.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Berkovich, In re
Jan
23
2020
Ruling
Debtor's liabilities to state franchise tax board were not discharged due to failure to filerequired report or notice. (Bankr. C.D. Cal.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Widick, In re
Sep
10
2019
Ruling
IRS could collect post-petition interest on tax debt paid through the debtor’s chapter 13plan. (Bankr. D. Neb.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
DeFreze, In re
Aug
29
2018
Ruling
Court held that taxes were nondischargeable where debtor's late-filed amended income tax return was not an honest and reasonable effort to comply with tax law. (Bankr. W.D.N.Y.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
: