§ 523(a)(1)

Sienega, In re--Sienega v. Cal. Franchise Tax Bd.

Ruling: 
Chapter 7 debtor's tax debts were nondischargeable where he did not file "formal" state taxreturns and faxes sent to the State Franchise Tax Board were not signed and did not state thatthey were submitted under penalty of perjury. (B.A.P. 9th Cir.)
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Consumer case opionion summary, case decided on October 05,2020, LexisNexis #1120-85

Berkovich, In re--Berkovich v. Cal. Franchise Tax Bd.

Ruling: 
Bankruptcy court properly granted summary judgment in favor of the California FranchiseTax Board, finding that debtor's state tax debts for the relevant tax years were excepted fromdischarge. (B.A.P. 9th Cir.)
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Consumer case opionion summary, case decided on October 05,2020, LexisNexis #1120-84

Feshbach, In re--Feshbach v. Dep’t of Treasury IRS

Ruling: 
Bankruptcy court properly held that taxpayers' 2001 tax debt was non-dischargeable as debtorswillfully attempted to evade their 2001 tax debt. (11th Cir.)
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Court: Judge or Jurisdiction information not available
Consumer case opionion summary, case decided on September 09,2020, LexisNexis #1020-059

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

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