§ 523(a)(1)(B)

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

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

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

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

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

Shek, In re--Shek v. Mass. Dep't of Revenue

Ruling: 
Court denied summary judgement motions as fact issues remained as to the debtor's delay in filing a proper tax return under Massachusetts law, as well as whether or not the debt was actually dischargeable. (Bankr. M.D. Fla.)
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Consumer case opionion summary, case decided on December 21,2017, LexisNexis #0218-042

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