United States Ninth Circuit

In a debtor's adversary proceeding seeking a determination that his federal income tax liabilities were dischargeable in bankruptcy, the district court's order reversing the bankruptcy court and entering summary judgment in favor of the IRS is affirmed where: 1) the debtor's tax liabilities were non-dischargeable under 11 U.S.C. section 523(a)(1)(B)(i), which exempts from discharge any debt for a tax with respect to which a return was not filed; and 2) debtor's late-filed Form 1040 did not represent an honest and reasonable attempt to satisfy the requirements of the tax law, and he therefore did not file a 'return' within the meaning of section 523(a)(1)(B)(i).

Appellate Information

• Published 2016/07/13

Judges

• CHRISTEN

Court

• United States Ninth Circuit

Counsel