- 11 U.S.C.
Earls v. United States (In re Earls)
Apr
15
2016
Ruling
The unsecured portion of the IRS's claim for taxes and interest was nondischargeable as debtor's filings that were delayed by three years did not qualify as "returns."
Issue(s)
Whether a federal tax return filed after the Internal Revenue Service has assessed a taxpayer's tax liability pur-suant to 26 U.S.C. § 6020(b) qualifies as a "return" for purposes of § 523(a) relating to the dischargeability of tax debts?
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Court
:
- 11 U.S.C.
Justice v. United States (In re Justice)
Mar
30
2016
Ruling
Taxes for which debtor filed returns three to six years later were nondischargeable. (11th Cir.)
Issue(s)
Whether the Forms 1040 belatedly filed by debtor for the tax years three to six years prior to petition date constitute "returns" for purposes of § 523(a) relating to the dischargeability of tax debts.
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Judge or Jurisdiction information not available
- 11 U.S.C.
United States v. Martin (In re Martin)
Dec
17
2015
Ruling
Bankruptcy court erred in finding tax debt to be dischargeable.
Issue(s)
Did bankruptcy court err in ruling tax debt for which return was never filed was dischargeable?
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Court
:
Judge or Jurisdiction information not available
- 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
:
- 11 U.S.C.
Mallo v. IRS (In re Mallo)
Dec
29
2014
Ruling
Untimely, post-assessment tax filing was not a valid "return."
Issue(s)
Whether an untimely Form 1040, filed after the IRS had assessed tax liability, was a tax return for purposes of the exception to bankruptcy discharge under 11 U.S.C.S. § 532(a)(1)(B)(i) for taxes with respect to which a return was not filed.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
IRS v. Smith (In re Smith)
Apr
29
2014
Ruling
Filing by debtors years after IRS commenced action did not constitute a "return" and related tax debt was nondischargeable.
Issue(s)
Did bankruptcy court err in holding that debtor's Form 1040 submitted seven years after it was due and three years after the IRS made an assessment and commenced collection proceedings constituted a return so that the related tax debt could be discharged?
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Court
:
- 11 U.S.C.
Putnam v. IRS (In re Putnam)
Jan
14
2014
Ruling
Two year look-back period for nondischargeable tax debt was a limitations period subject to equitable tolling.
Issue(s)
Was two year look back period for tax debt arising from a late filed return tolled during the pendency of debtor's sequentially filed bankruptcy cases.
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:
- 11 U.S.C.
In re Ryan
Dec
30
2013
Ruling
Tax debt for years in which debtor's counsel did not submit return, as prior counsel had done, was nondischargeable.
Issue(s)
Was debtor's tax debt for years in which debtor allegedly failed to file returns nondischargeable.
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Court
:
- 11 U.S.C.
Wendt v. United States (In re Wendt)
Nov
27
2013
Ruling
IRS did not violate discharge injunction by seeking to collect taxes due pursuant to late filed return, which did not qualify as a "return" under the Bankruptcy Code.
Issue(s)
Did IRS violate discharge injunction by seeking to collect taxes for year in which debtor did not file a timely return?
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Court
:
- 11 U.S.C.
Moffitt v. Massachusetts Dept of Revenue (In re Moffitt)
Sep
27
2013
Ruling
State tax debts were nondischargeable where debtor failed to file proper returns.
Issue(s)
Were state tax debts for which debtors failed to file an amended return reflecting a federal adjustment to income nondischargeable .
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Court
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