- 11 U.S.C.
Stein, In re--Stein v. United States
Nov
20
2024
Ruling
Debt was nondischargeable as debtor willfully and intentionally engaged in evasive conduct. (Bankr. W.D. Ky.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
ABI Membership is required to access the full summary of Stein, In re--Stein v. United States Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
:
- 11 U.S.C.
Narine, In re--Narine v. United States
Jun
11
2024
Ruling
Claim for unpaid taxes to the United States was nondischargeable as debtor failed to explainhow she missed reporting a large portion of her 2017 income. (Bankr. E.D.N.Y.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
ABI Membership is required to access the full summary of Narine, In re--Narine v. United States Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
:
- 11 U.S.C.
Fernandez, In re--Fernandez v. IRS
Aug
23
2022
Ruling
Debtor's tax debt was dischargeable where debtor's initial failure to pay his taxes was theresult of a mistake, the debtor dealt with the IRS in good faith, and the debtor did not attemptto conceal assets. (Bankr. M.D. Fla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
ABI Membership is required to access the full summary of Fernandez, In re--Fernandez v. IRS Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
:
- 11 U.S.C.
Tallis, In re--United States (IRS v. Tallis
Sep
09
2021
Ruling
Debt was excepted from discharge as debtor "willfully attempted" to evade or defeat paymentof his taxes. (Bankr. N.D. Tex.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
ABI Membership is required to access the full summary of Tallis, In re--United States (IRS v. Tallis Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
:
- 11 U.S.C.
Harold, In re
Feb
12
2020
Ruling
Debtor's debt to IRS was nondischargeable as debtor intentionally violated duty to pay taxeswhile paying for large non-essential discretionary expenses. (Bankr. E.D. Mich.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
ABI Membership is required to access the full summary of Harold, In re Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
:
- 11 U.S.C.
Conrad, In re--Conard v. IRS
Jul
06
2018
Ruling
Debtor's obligation to the IRS held discharged as there was no evidence that debtor willfully attempted to evade her federal income tax liabilities. (Bankr. E.D. Va.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
ABI Membership is required to access the full summary of Conrad, In re--Conard v. IRS Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
:
- 11 U.S.C.
Quiroz, In re--Quiroz v. United States
Apr
10
2018
Ruling
Debt to the IRS was excepted from discharge where IRS failed to prove that debtor willfullyattempted to evade his payment. (Bankr. N.D. Okla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
ABI Membership is required to access the full summary of Quiroz, In re--Quiroz v. United States Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
:
- 11 U.S.C.
Conard, In re--Conard v. IRS
Dec
13
2017
Ruling
Debtor's tax liability was nondischargeable as he consciously chose to use his earnings to payfor discretionary items rather than to pay his taxes. (Bankr. E.D. Va.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
ABI Membership is required to access the full summary of Conard, In re--Conard v. IRS Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
:
- 11 U.S.C.
Quiroz, In re--Quiroz v. United States ex rel. IRS
Aug
11
2017
Ruling
Motion for summary judgment granted in part as debtor was nevertheless entitled to present evidence to rebut the inference of his willfulness in evading paying his tax liabilities. (Bankr. N.D. Okla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
ABI Membership is required to access the full summary of Quiroz, In re--Quiroz v. United States ex rel. IRS Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
:
- 11 U.S.C.
Stephens v. IRS (In re Stephens)
Feb
26
2016
Ruling
Tax debt was nondischargeable due to debtor's attempt to evade the taxes after receiving notice of audit.
Issue(s)
Was tax debt nondischargeable due to debtor's willful evasion or attempts to avoid paying?
ABI Membership is required to access the full summary of Stephens v. IRS (In re Stephens) Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
: