- 11 U.S.C.
Harold, In re
Aug
21
2018
Ruling
Debtor's 2008 federal income taxes were nondischargeable as debtor had no evidence of a postmark or mail receipts that met the exceptions to the physical delivery rule. (Bankr. E.D. Mich.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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:
- 11 U.S.C.
Kline, In re--Kline v. IRS
Jan
26
2018
Ruling
Debtor's tax liability was non-dischargeable as returns were filed late. (Bankr. W.D. Ark.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Kline, In re--Kline v. IRS
Jan
26
2018
Ruling
Debtor's tax liability was non-dischargeable as returns were filed late. (Bankr. W.D. Ark.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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Court
:
- 11 U.S.C.
Shek, In re--Shek v. Mass. Dep't of Revenue
Dec
21
2017
Ruling
Court denied summary judgement motions as fact issues remained as to the debtor's delay in filing a proper tax return under Massachusetts law, as well as whether or not the debt was actually dischargeable. (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.
Giacchi, In re--Giacchi v. United States
May
05
2017
Ruling
Debtor's IRS debt was nondischargeable as he had failed to properly and timely file his returns as required by law. (3d 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.
Bell v. United States (In re Bell)
Jan
25
2017
Ruling
Debtor's tax liabilities deemed nondischargeable for debtor's tardiness in filing Form 1040s.(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.
Boudreau v. R.I. Div. of Taxation (In re Boudreau)
Jan
24
2017
Ruling
Debtor's tax liabilities were nondischargeable due to filing late tax returns. (Bankr. D.R.I.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.
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:
- 11 U.S.C.
Smith v. United States IRS (In re Smith)
Jul
13
2016
Ruling
Debtor’s tax debt for which returns were filed seven years late properly held to benondischargeable. (9th Cir.)
Issue(s)
Should the district court's order reversing the bankruptcy court and entering summary judgment in favor of the IRS in a debtor's adversary proceeding seeking a determination that his federal income tax liabilities were dischargeable in bankruptcy be reversed?
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Court
:
9th Circuit ( ) [ Circuit Court ]
- 11 U.S.C.
Berry v. Mass. Dept of Revenue (In re Berry)
Jun
30
2016
Ruling
Failure to file required amended state tax return resulted in nondischargeable debt.
Issue(s)
Were state taxes for which no required amended return was filed nondischargeable?
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:
- 11 U.S.C.
Johnson v. United States (In re Johnson)
Apr
18
2016
Ruling
Taxes owed for years for which debtor failed to file returns were nondischargeable.
Issue(s)
Whether a debtor may obtain a discharge from a tax debt owed to the IRS if he files a late return?
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Court
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