United States Eleventh Circuit

A debtor's intentional failure to file tax returns and to pay taxes owed to the Internal Revenue Service is sufficient, even without any supporting affirmative conduct, to show that he willfully attempted to evade taxes under the non-discharge provision contained in 11 USC 523(a)(1)(C).

Appellate Information

• Decided 03/23/2001
• Published 03/23/2001

Judges

• CARNES, Circuit Judge:, Before EDMONDSON, CARNES and MARCUS, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Bruce R. Ellisen,John A. Dudeck, Jr., Rachel J. Wollitzer, U.S. Dept. of Justice, Tax Div., Washington, DC, for Plaintiff-Appellant.


• For Appellees:
  
• J. Patrick Darby, Bradley, Arant, Rose & White, LLP, Birmingham, AL, for Defendant-Appellee.