IRS v. Smith (In re Smith)

Ruling: 
Filing by debtors years after IRS commenced action did not constitute a "return" and related tax debt was nondischargeable.
Issue: 
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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Consumer case opionion summary, case decided on April 29,2014, LexisNexis #0914-116