United States Seventh Circuit

A debtor may not obtain a discharge in bankruptcy from a tax debt owed to the Internal Revenue Service if he failed to file a return until after the Internal Revenue Service assessed the tax that he owed, provided that the untimely return was not a reasonable effort to comply with tax obligations.

Appellate Information

• Decided 12/14/2005
• Published 12/14/2005

Judges

• POSNER, Circuit Judge., Before CUDAHY, POSNER, and EASTERBROOK, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Kenneth L. Greene, Ellen P. Delsole (argued), Department of Justice, Washington, DC, for United States of America.


• For Appellees:
  
• S. Ira Miller (argued), Chicago, IL, for Debtor-Appellee.