Putnam v. IRS (In re Putnam)

Two year look-back period for nondischargeable tax debt was a limitations period subject to equitable tolling.
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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Consumer case opionion summary, case decided on January 14,2014, LexisNexis #0214-018