§ 523(a)(1)

Harold, In re

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.)
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Consumer case opionion summary, case decided on February 12,2020, LexisNexis #0320-083

McCoy, In re--McCoy v. Miss. Dep't of Revenue

Ruling: 
Debtor's motion to discharge unpaid state income taxes was dismissed as her tax liabilitieswere previously excepted from discharge by the bankruptcy court. (Bankr. S.D. Miss.)
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Consumer case opionion summary, case decided on February 03,2020, LexisNexis #0320-034

Berkovich, In re

Ruling: 
Debtor's liabilities to state franchise tax board were not discharged due to failure to filerequired report or notice. (Bankr. C.D. Cal.)
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Consumer case opionion summary, case decided on January 23,2020, LexisNexis #0320-007

Widick, In re

Ruling: 
IRS could collect post-petition interest on tax debt paid through the debtor’s chapter 13plan. (Bankr. D. Neb.)
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Consumer case opionion summary, case decided on September 10,2019, LexisNexis #1119-005

Nachimson, In re

Ruling: 
Debtor's 2015 and 2016 tax liabilities were excepted from debtor's discharge as they fell withinthe three-year look-back period. (Bankr. W.D. Okla.)
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Consumer case opionion summary, case decided on September 19,2014, LexisNexis #1019-058

Harold, In re

Ruling: 
Debtor's 2008 federal income taxes were nondischargeable as debtor had no evidence of a postmark or mail receipts that met the exceptions to the physical delivery rule. (Bankr. E.D. Mich.)
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Consumer case opionion summary, case decided on August 21,2018, LexisNexis #1018-041

DeFreze, In re

Ruling: 
Court held that taxes were nondischargeable where debtor's late-filed amended income tax return was not an honest and reasonable effort to comply with tax law. (Bankr. W.D.N.Y.)
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Consumer case opionion summary, case decided on August 29,2018, LexisNexis #1018-042

Conrad, In re--Conard v. IRS

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.)
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Consumer case opionion summary, case decided on July 06,2018, LexisNexis #0818-043

Quiroz, In re--Quiroz v. United States

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.)
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Consumer case opionion summary, case decided on April 10,2018, LexisNexis #0518-074

Kline, In re--Kline v. IRS

Ruling: 
Debtor's tax liability was non-dischargeable as returns were filed late. (Bankr. W.D. Ark.)
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Consumer case opionion summary, case decided on January 26,2018, LexisNexis #0318-009

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