United States First Circuit

In this consolidated appeal of four cases, appellant-debtors all failed to timely file their Massachusetts income tax returns for multiple years in a row. They later filed for Chapter 7 bankruptcy. The debtors seek a ruling that their obligation to pay the taxes they failed to pay is dischargeable. The judgment of the district court against debtors Fahey and Perkins is affirmed, the judgment of the Bankruptcy Appellate Panel in favor of debtors Brown and Gonzalez is reversed, and summary judgment is entered in favor of the Massachusetts Department of Revenue for the tax years at issue, where a Massachusetts state income tax return filed after the date by which Massachusetts requires such returns to be filed does not constitute a "return" under 11 U.S.C. section 523(a) such that unpaid taxes due under the return can be discharged in bankruptcy.

Appellate Information

• Decided 02/18/2015
• Published 02/18/2015

Judges

• Kayatta

Court

• United States First Circuit

Counsel