United States Fourth Circuit

Income tax forms unjustifiably filed years late, where the IRS has already prepared substitute returns and assessed taxes, do not constitute "returns" for purposes of Bankruptcy Code section 523(a)(1)(B)(i). Accordingly, the debtor's tax liabilities were not dischargeable in bankruptcy.

Appellate Information

• Decided 12/19/2003
• Published 12/19/2003

Judges

• Before WILKINSON and TRAXLER, Circuit Judges, and ROBERT E. PAYNE, United States District Judge for the Eastern District of Virginia, sitting by designation.

Court

• United States Fourth Circuit

Counsel

• For Appellant:
  
• Marla Lynn Howell,Decaro & Howell, P.C., Upper Marlboro, Maryland, for Appellant., Thomas M. DeCaro, Jr., Decaro & Howell, P.C., Upper Marlboro, Maryland, for Appellant.


• For Appellees:
  
• Kenneth L. Greene, Tax Division, United States Department of Justice, Washington, D.C., for Appellees., Eileen J. O'Connor, Assistant Attorney General, Paul J. McNulty, United States Attorney, Ellen Page DelSole, Tax Division, United States Department of Justice, Washington, D.C., for Appellees.