May
16
2012
Ruling:
Taxes for which debtor failed to file return prior to IRS assessment were nondischargeable.
Procedural posture:
Before the court was debtor's motion for summary judgment seeking a determination that federal income taxes due and owing to United States, for tax years ending December 31 of 2001 and 2002 were dischargeable pursuant to 11 U.S.C.S. § 523(a)(1)(B), and the government's cross motion for summary judgment claiming that these taxes were excepted from discharge pursuant to § 523(a)(1)(B).
Issue:
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Consumer case opionion summary, case decided on May 16,2012, LexisNexis #0612-090