11 U.S.C. § 523

Section 523(a)(1)(B) excepts a later-assessed tax debt from discharge when it arises from unreported income and the debtor has not filed a return for that year.

Perkins v. United States (In Re Perkins) · filed 1997-10-10(a)(1)(B)

Because the material facts of this case are not in dispute, and we have concluded that any potential 1992 tax subsequently assessed by the IRS because of unreported income is not dischargeable under 11 U.S.C. § 523(a)(1)(B), Debtor’s motion is not well-taken.

Section 523(a)(1)(A) excepts priority tax debts from discharge when the priority period is tolled during a prior bankruptcy case.

Collins v. United States (In Re Collins) · filed 1997-12-16(a)(1)(A)

Therefore, the Debtors’ 1990 taxes and all post-petition interest and penalties pertaining thereto are priority tax claims excepted from discharge pursuant to § 523(a)(1)(A), if and when a discharge is granted.

Section 523(a)(1)(A) excepts a tax debt from discharge when it qualifies for priority under § 507(a)(8).

Brustman v. United States (In Re Brustman) · filed 1997-12-19(a)(1)(A)

Including the tolling from August 5,1992 to June 11,1993, three years had not expired at the time of the Second Case. Therefore, Debtor’s 1989 Taxes are entitled to priority status and are not dischargeable under § 523(a)(1)(A).

Section 523(a)(1)(C) excepts tax debts from discharge when a debtor willfully attempts to evade or defeat the tax.

McGrath v. United States (In Re McGrath) · filed 1997-11-17(a)(1)(C)

Under the facts and circumstances herein, the Court concludes that the Plaintiff willfully attempted to evade or defeat his tax liability as defined in Code § 523(a)(1)(C) by filing false W-4s with the IRS, failing to timely file Form 1040, and by failing to pay his tax obligations when due.

Section 523(a)(1)(B)(i) permits a tax debt to be discharged when a debtor’s cooperation with the IRS and signed installment agreement provide the equivalent of a required return.

In Re Hatton · filed 1997-11-28(a)(1)(B)(i)

Because Appellee cooperated with the IRS, accepted his assessed tax liability without objection, signed the Installment Agreement to pay his tax liability, and performed his obligations under the Installment Agreement over a 23-month period, Appellee provided the equivalence of a required return and, therefore, satisfied the requirement for filing a required tax return under § 523(a)(1)(B)(i). Additionally, under the circumstances here, Appellee was not required to file a form 1040 to satisfy the requirement of § 523(a)(1)(B)(i).

Section 523(a)(1)(B) does not treat tax forms as constructive returns when they were not intended to serve as returns for assessment and collection.

Gentry v. United States · filed 1998-01-09(a)(1)(B)

Given that these forms were submitted long after the IRS had completed its research regarding Debtor’s unreported income, had prepared and executed substitute returns, had argued against Debtor in Tax Court, and had assessed Debtor for the monies owed, the Court finds that Debtor’s filed forms were not “intended to act as a return for assessment and collection,” and thus cannot be considered constructive returns.

Section 523(a)(1)(C) makes a tax debt nondischargeable when the debtor willfully attempted to evade or defeat the tax; later compliance does not undo that result.

Myers v. Internal Revenue Service (In Re Myers) · filed 1998-02-11(a)(1)(C)

While a debtor’s conduct over time may be evidence relevant to whether there was a willful attempt to evade or defeat a tax in the first instance, where misconduct constitutes a willful attempt to evade or defeat a tax, subsequent penance is not a defense to nondischargeability under § 523(a)(1)(C).

Section 523(a)(1)(A) excepts a priority income tax from discharge when the priority period is equitably tolled during a debtor’s prior bankruptcy.

Blakely v. United States (In Re Blakely) · filed 1998-03-25(a)(1)(A)

With reference to the 1990 tax obligation, the court concludes that the statutory period for priority debts provided in Section 507(a)(8) should be equitably tolled under the particular facts of this case, where the debtor’s chapter 13 was dismissed and a new chapter 7 ease was filed approximately fourteen days later, and that the 1990 tax debt is nondis-ehargeable pursuant to Section 523(a)(1).

Section 523(a)(1)(B)(i) treats a tax return delivered to the wrong IRS office as unfiled, leaving the related tax debt nondischargeable.

Savage v. Internal Revenue Service (In Re Savage) · filed 1998-02-19(a)(1)(B)(i)

Accordingly, similar to the statute of- limitations cases, returns will not be deemed to be “filed” for purposes of § 523(a)(1)(B)(i) unless they are delivered to the proper IRS agent under 26 U.S.C. § 6091.

Section 523(a)(1)(A) excepts from discharge tax debts of the kind given priority under section 507, including taxes required to be collected or withheld for which the debtor is liable.

Tucker v. LOUISIANA DEPT. OF REV. AND TAX. · filed 1998-02-20(a)(1)(A)

According to these provisions, it appears plaintiffs' state taxes were not discharged since "a tax required to be collected or withheld and for which the debtor is liable" is a priority under § 507; and these priorities are excepted from discharge under § 523 and were not dischargeable pursuant to the Bankruptcy Code. In light of this finding, we reverse the judgment on the rule to show cause and remand this case to the district court.

Section 523(a)(1)(A) excepts from discharge a tax debt of the kind specified in § 507(a)(7), including a tax the debtor was required to collect or withhold.

Tucker v. Louisiana Department of Revenue & Taxation · filed 1998-02-20(a)(1)(A)

According to these provisions, it appears plaintiffs’ state taxes were not discharged since “a tax required to be collected or withheld and for which the debtor is liable” is a priority under § 507; and these priorities are excepted from discharge under § 523 and were not dischargeable pursuant to the Bankruptcy Code.

Section 523(a)(1)(B) makes a tax debt nondischargeable when the debtor filed no return; a form containing no income information does not qualify as a return.

Billman v. Department of the Treasury (In Re Billman) · filed 1998-02-26(a)(1)(B)

The “returns” filed by the Debtor containing no information likewise cannot be considered filed returns as contemplated by the Bankruptcy Code.

Section 523(a)(1)(A) excepts prepetition interest that is part of a priority tax debt from discharge.

Hardee v. Internal Revenue Service · filed 1998-04-01(a)(1)(A)

The interest at issue was assessed within 240 days of the filing of the petition, and it is therefore excepted from discharge under §§ 523(a)(1)(A) and 507(a)(8)(A)(ii).

Section 523(a)(1)(B) permits discharge of a tax debt when a qualifying return was filed more than two years before bankruptcy, even if the IRS assessed the tax first.

Pierchoski v. Internal Revenue Service (In Re Pierchoski) · filed 1998-04-08(a)(1)(B)

Subsection 523(a)(1)(B) contains no requirement that a filing must be submitted prior to the assessment of taxes by IRS for it to qualify as a “return” in the requisite sense. ... They instead were filed more than two years before the filing of debtor’s chapter 7 petition on April 19,1996.

Section 523(a)(1)(A) excepts trust fund tax liabilities, including responsible individuals’ penalties and related pre-petition interest, from discharge.

In Re Mosbrucker · filed 1998-04-17(a)(1)(A)

That portion of the claim which is comprised of civil penalties levied against the Mosbruekers, as responsible individuals for their failure to pay trust fund taxes for which they were accountable, qualifies for priority status under Code § 507(a)(8)(C), and is therefore nondischargeable pursuant to Code §§ 1228 and 523(a)(1)(A). 11 U.S.C. §§ 507(a)(8)(C), 1228, 523(a)(1)(A). Further, pre-petition interest on their underlying tax liabilities is similarly accorded priority status, and is nondischargeable.

Section 523(a)(1)(B) permits discharge of a tax debt when a debtor’s schedule gives the IRS enough information to calculate the tax and qualifies as a return.

United States v. Ashe (In Re Ashe) · filed 1998-07-06(a)(1)(B)

Since the Bankruptcy Judge found that the Schedule was sufficient to calculate tax liability, Appellant’s contentions that Appellee did not file a return pursuant to Revenue Ruling 74-203 and 26 U.S.C. § 6020(a) must fail. ... Hence, Appellee’s taxes for 1981 and 1982 are dischargeable.

Section 523(a)(1)(A) makes income taxes nondischargeable when the return's due date, including a granted extension, falls within three years before the bankruptcy filing.

Hermann v. United States (In Re Hermann) · filed 1998-07-07(a)(1)(A)

Reading these two sections together, if a tax return was due less than three years prior to the filing of a bankruptcy case, the taxes set forth in said return are not dischargeable. If an extension to file the tax return has been granted, it is that date, and not the original date the return was due, which is used to calculate the three year period.

Section 523(a)(1)(B)(ii) excepts a tax debt from discharge when a required amended return is filed within two years before the bankruptcy petition.

Gambone v. State of Ohio Department of Taxation (In Re Gambone) · filed 1998-07-16(a)(1)(B)(ii)

Based upon this directive and the clear language of 11 U.S.C. § 523(a)(l)(B)(ii), the Court finds the Debtor’s 1993 tax liability owed to the State of Ohio is nondischargeable since the amended state tax return required to be filed by state law was filed within two years of the filing of the Debtor’s Chapter 7 petition.

Section 523(a)(1)(A) excepts taxes of the kind specified in § 507(a)(8) from discharge, but does not except penalties that are not such taxes.

Michigan Uninsured Employers' Security Fund v. Hynes (In Re Hynes) · filed 1998-08-18(a)(1)(A)

Applying the plain language of § 523 to the facts of this case, it is apparent that the debtor’s discharge under § 727 does not discharge him of the “excise tax” liability of $9,400.00 which I have already held to be an eighth priority claim. ... The exception to discharge found in § 523(a)(1) would, therefore, not be applicable. The treble penalties portion of the Fund’s claim is subject to discharge under § 727.

Section 523(a)(1) makes priority income tax debts nondischargeable.

Morris v. Internal Revenue Service ex rel. Office of the United States Attorney (In re Morris) · filed 1998-08-27(a)(1)

IT IS THEREFORE ORDERED that the Debtor’s 1987, 1988, and 1989 federal income taxes are exempt from discharge under 11 U.S.C. § 523(a)(1).

Section 523(a)(1)(C) excepts a tax debt from discharge when the debtor willfully attempts to evade payment, as determined from the totality of the circumstances.

Thorngren v. United States, Internal Revenue Service (In Re Thorngren) · filed 1998-07-28(a)(1)(C)

Whether a debtor willfully attempted to evade the payment of taxes is a question of fact to be determined by the totality of the circumstances. ... After hearing the testimony of the debtors and the other witnesses, and after examining the evidence, it is clear that the totality of these circumstances indicate that the Plaintiffs willfully attempted to evade paying their federal income taxes. Thus, judgment is entered in favor of the Defendant.

Section 523(a)(1)(A) excepts postpetition interest on a nondischargeable prepetition tax debt from an individual debtor’s discharge.

California, State Board of Equalization v. Ward (In Re Artisan Woodworkers) · filed 1998-09-18(a)(1)(A)

Under § 1141(d)(2), the confirmation of a chapter 11 plan does not discharge debts included under § 523. Section 523(a)(1)(A) provides that postpetition interest on a pre-petition tax claim is not dischargeable.

Section 523(a)(1)(A) excepts tax debts of the kind specified in § 507(a)(8) from chapter 7 discharge whether or not a claim was filed or allowed.

Gust v. United States Ex Rel. Internal Revenue Service (In Re Gust) · filed 1998-09-28(a)(1)(A)

Bankruptcy Code § 523(a)(1)(A) excepts from a chapter 7 discharge any debt for a tax of the kind and for the periods specified in § 507(a)(8). This exception to discharge applies whether or not a claim for such tax was filed or allowed in the chapter 7 ease.

Section 523(a)(1)(B)(i) excepts a tax debt from discharge when the debtor did not file a required return; a substitute return prepared by the IRS does not count as the debtor’s return.

Barber v. United States (In Re Barber) · filed 1998-10-23(a)(1)(B)(i)

Thus, the income tax liability of the Debtor, for the year 1981 is nondischargeable pursuant to § 523(a)(1)(B)®, as a substitute for return prepared by the IRS is not a return within the meaning of § 523(a)(1)(B)®.

Section 523(a)(1)(A) excepts withholding taxes covered by § 507(a)(8) from a Chapter 13 hardship discharge, whether or not a claim for the taxes was filed or allowed.

Anderson v. Internal Revenue Service (In Re Anderson) · filed 1998-11-04(a)(1)(A)

The clear and unambiguous language of § 507(a)(8)(C) made applicable to a discharge received under § 1328(b) through § 523(a), denies discharge of the Plaintiffs liability for 941 withholding taxes in this case.

Section 523(a)(1)(C) excepts tax debts from discharge when a debtor willfully transfers assets to evade payment of taxes.

United States v. Sternberg (In Re Sternberg) · filed 1998-11-12(a)(1)(C)

Because the debtor failed to rebut the inference of fraud established by the United States, the United States’ showing that Sternberg transferred almost all his attachable assets in a willful attempt to evade of defeat payment of taxes was sufficient enough to call into play the exception from discharge created by section 523(a)(1)(C) of the Bankruptcy Code.

Section 523(a)(1)(B)(ii)'s two-year period for late-filed tax returns is suspended during prior bankruptcy cases.

Simmons v. United States (In Re Simmons) · filed 1998-12-02(a)(1)(B)(ii)

Although it is clear that § 523(a)(l)(B)(ii) makes no mention of suspending the limitations period during the pendency of a previous bankruptcy case, many provisions in the Bankruptcy Code are interrelated and interdependent. Debtor invites the Court to read § 523(a)(l)(B)(ii) in isolation. The Court must decline Debtor’s invitation. Otherwise, the Court would have to ignore § 108(c), the legislative history, and the great weight of authority on this subject. In the case sub judice, the taxes are not dischargeable.

Section 523(a)(1)(A) makes priority employment withholding tax liabilities and accrued interest nondischargeable in Chapter 12.

Mosbrucker v. United States (In Re Mosbrucker) · filed 1998-12-15(a)(1)(A)

The bankruptcy court correctly ruled that the tax liability in question was entitled to priority under 11 U.S.C. § 507(a)(8)(C) and was nondischargeable under 11 U.S.C. § 523(a)(1)(A), and, accordingly, was required to be paid in full by the Mosbruckers over the life of their Chapter 12 plan.

Section 523(a)(1)(A) makes income tax debts nondischargeable when they fall within the assessment periods specified in section 507(a)(8)(A).

Schatz v. Franchise Tax Board · filed 1999-01-26(a)(1)(A)

Because we have concluded the tax deficiencies at issue are not discharge-able under 11 United States Code section 507(a)(8)(A)(ii) and (iii) (in light of 11 U.S.C. § 523(a)(1)(A)), we need not address the Board’s other alleged basis of nondischargeability—11 United States Code section 523(a)(1)(B)(ii) (required tax return, filed late).

Section 523(a)(7) permits discharge of a tax penalty incurred more than three years before the bankruptcy petition even if the underlying tax is nondischargeable.

Polston v. United States (In Re Polston) · filed 1999-03-04(a)(7)

I agree with the Burns, McElfresh and Simmons courts, and conclude, as a matter of law that penalties on income tax debts which are incurred more than three years pre-petition, are dischargeable.

Under § 523(a)(1)(B), a Form 1040 filed after IRS assessment is not a return if it serves no tax purpose, leaving the tax debt nondischargeable.

In Re William C. Hindenlang, Debtor. United States of America v. Hindenlang · filed 1999-01-22(a)(1)(B)

We hold as a matter of law that a Form 1040 is not a return if it no longer serves any tax purpose or has any effect under the Internal Revenue Code.

Section 523(a)(1)(B)(i) excepts a tax debt from discharge when the required return was not filed; the taxing authority must prove nonfiling by a preponderance of the evidence.

Young v. Internal Revenue Service (In Re Young) · filed 1999-02-08(a)(1)(B)(i)

I find that with respect to Section 523(a)(1), the taxing authority bears the burden of proving by a preponderance of the evidence that the debtor did not file his tax returns.

Section 523(a)(1)(B) does not treat tax filings made after an IRS assessment as returns when they serve no purpose under federal tax law.

Prince v. United States (In Re Prince) · filed 1999-02-25(a)(1)(B)

Debtor’s filing of returns in 1994, more than two years prior to the filing of his bankruptcy petition, served no purpose under federal tax laws. Thus, they could not be considered as “returns” under 11 U.S.C. § 523(a)(1)(B).

Section 523(a)(1)(A) excepts priority tax debts from discharge, including taxes that remain assessable after the bankruptcy case begins.

Curtis R. Richmond Barbara Richmond v. United States · filed 1999-03-19(a)(1)(A)

However, they were riot discharged from liability for taxes entitled to priority under 11 U.S.C. § 507(a)(7) (1988). See 11 U.S.C. § 523(a)(1)(A) (1988). Accordingly, they were not discharged from liability for taxes that were “not assessed before, but assessable, under applicable law ..., after, the commencement of the case.” 11 U.S.C. § 507(a)(7)(A)(iii).

Section 523(a)(1) preserves an individual debtor’s liability for any unpaid portion of a priority tax debt after bankruptcy.

Burford v. District Director (In Re Burford) · filed 1999-03-24(a)(1)

As discussed above, if the bankruptcy estate’s payment of an allowed priority tax claim does not fully satisfy the claim, § 523 preserves the debtor’s non-bankruptcy law liability for the unpaid part of the tax claim.

Section 523(a)(1) excepts priority tax debts under section 507(a)(8), and accrued interest on those debts, from discharge when the priority periods are equitably tolled during an earlier bankruptcy.

Bair v. United States of America (Internal Revenue Service) (In Re Bair) · filed 1999-04-09(a)(1)

Accordingly, the IRS holds nondis-chargeable, priority tax claims for income taxes owing from the years of 1988, 1989, 1990,1992, and 1993 and the accrued interest thereon pursuant to 11 U.S.C. §§ 507(a)(8)(A), 523(a)(1) (1994).

Section 523(a)(1)(C) does not bar discharge of tax debt without sufficient evidence that the debtor willfully evaded the taxes.

Kramer v. United States (In re Kramer) · filed 1999-03-10(a)(1)(C)

The Court finds the evidence that the Debtor (1) was a principal of First Western, and (2) established the computer program to track the trading in government securities, to be insufficient to establish that the Debtor willfully or fraudulent evaded taxes. Consequently, the Court finds that the taxes owed by the Debtor to the United States are discharge-able.

Section 523(a)(1)(B)(i) excepts a tax debt from discharge when a required return was not filed; incomplete submissions during later tax litigation do not qualify as a return.

Johnson v. United States (In Re Johnson) · filed 1999-03-11(a)(1)(B)(i)

Given these circumstances, the Court finds that the Debtor did not file an income tax return for the 1989 tax year within the meaning of § 523(a)(l)(B)(i) of the Bankruptcy Code. The Debtor never signed or submitted a document which disclosed all of the information from which his tax liability could be computed.

Section 523(a)(1)(B)(i) requires a filing to serve a tax purpose under the Internal Revenue Code to qualify as a return, and the IRS can make a prima facie showing that post-assessment Forms 1040 do not qualify.

United States v. Pierchoski (In Re Pierchoski) · filed 1999-03-15(a)(1)(B)(i)

Therefore, consistent with Hindenlang, I conclude that the IRS has, pursuant to its burden, made a prima facie showing that the 1040s filed by Pierchoski after the IRS’ issuance of the formal assessments were not an honest and reasonable effort to satisfy the tax law.

Section 523(a)(1)(C) prevents discharge of tax debt when debtors with the ability to pay knowingly and consistently fail to file returns and pay their taxes.

Range v. United States · filed 1999-03-29(a)(1)(C)

The Ranges’ consistent failure to file their returns and pay their taxes is sufficient evidence of conduct that, under Bruner, prevents discharge of their tax liability under 11 U.S.C. § 523(a)(1)(C).

Section 523(a)(1)(C) does not make a tax debt nondischargeable for late filing and nonpayment without circumstances showing a willful attempt to evade the tax.

Fretz v. United States (In Re Fretz) · filed 1999-04-12(a)(1)(C)

In conclusion, the Court is convinced that Dr. Fretz’s conduct did not contain sufficient aggravating circumstances to raise the late filing of returns and failure to pay to the level of willfulness that would make the debt at issue nondischargeable.

Section 523(a)(1)(C) makes a tax debt nondischargeable when the debtor takes affirmative acts that willfully attempt to evade or defeat payment; mere nonpayment is insufficient.

Griffith v. United States · filed 1999-05-11(a)(1)(C)

Accordingly, while we reaffirm the primary holding of Haas that mere nonpayment of taxes, without more, does not constitute a willful attempt to evade or defeat taxes under § 523(a)(1)(C), we hold that § 523(a)(1)(C) does render nondischargeable tax debts where the debtor engaged in affirmative acts constituting a willful attempt to evade or defeat payment of taxes.

Section 523(a)(1)(C) does not prevent a spouse from discharging tax debt on a fraudulent joint return unless the spouse was complicit or personally involved in the fraud.

United States v. Binkley (In Re Binkley) · filed 1999-05-25(a)(1)(C)

The Court agrees with those courts that have found that a fraudulent return does not preclude dis-chargeability as to a spouse who is not shown to have been guilty of complicity or otherwise personally involved in the fraud.

Sections 523(a)(1)(A) and (C) apply only to claims for taxes, not equitable claims to recover a corporation’s taxes from a debtor’s property.

Grothues v. Internal Revenue Service (In Re Grothues) · filed 1999-05-25(a)(1)(A), (a)(1)(C)

Consequently, because the IRS’s claim is not for a tax, the exceptions to discharge contained in §§ 523(a)(1)(A) and 523(a)(1)(C) by definition do not apply.

Section 523(a)(1) excepts income taxes from discharge when time spent in a prior bankruptcy leaves the taxes within the three-year look-back period.

Kaiser v. United States (In re Kaiser) · filed 1999-06-15(a)(1)

Based upon the Sixth Circuit decision in Palmer, this court concludes that the time period when the debtors’ prior bankruptcy filings were pending is not included in determining the look-back period and, therefore, the debtors’ taxes for the years 1988, 1989 and 1990 are not dischargeable.

Section 523(a)(1)(C) makes tax debts nondischargeable when a debtor knows of a duty to file income tax returns and voluntarily and intentionally fails to file them.

Berning v. Internal Revenue Service (In Re Berning) · filed 1999-06-29(a)(1)(C)

These facts amply establish that Mr. Berning had a duty to file income tax returns, that he knew that he had a duty to do that, and he voluntarily and intentionally did not file such returns. The federal tax debts of Leo J. Berning for 1981 through 1985, inclusive, and 1987, are therefore nondisehargeable pursuant to § 523(a)(1)(C).

Section 523(a)(1)(C) excepts tax debt from discharge when a debtor willfully attempts to evade taxes through nonpayment accompanied by failure to file returns and false withholding statements.

In Re Ross Tudisco, Debtor, Ross Tudisco v. United States of America, Dept. Of Treasury, Internal Revenue Service · filed 1999-07-07(a)(1)(C)

In light of Tudisco’s acknowledged failure to pay his taxes, his failure to file his tax returns until 1992, and his submission of false withholding statements to his employer, the finding that he willfully sought to evade or defeat payment of taxes was not clearly erroneous, and his tax liability was, therefore, nondischargeable.

Section 523(a)(1)(B)(i) does not except a tax debt from discharge merely because the debtor failed to report an IRS reassessment; a required report is not a tax return.

In Re: Marion Dale Jackson Patricia L. Jackson, Debtors. California Franchise Tax Board v. Marion Dale Jackson Patricia · filed 1999-07-22(a)(1)(B)(i)

A strict construction of the plain meaning of the term return mandates the conclusion that a report required by § 18451 does not constitute a return.

Section 523(a)(1)(B)(i) excepts unpaid tax debt from discharge when a belated Form 1040 serves no tax purpose or effect and therefore does not qualify as a return.

Pierchoski v. United States, Internal Revenue Service (In Re Pierchoski) · filed 1999-07-28(a)(1)(B)(i)

Based on the foregoing, we conclude that the fourth of the above required elements for a tax “return” was not satisfied in this case and that debtor has not established that the Forms 1040 he belatedly filed with Internal Revenue Service amount to tax “returns” for purposes of § -523(a)(l)(B)(i).

Section 523(a)(1)(C) excepts a tax debt from discharge when the IRS proves that the debtor voluntarily and intentionally attempted to evade the tax.

United States v. Weiss (In Re Weiss) · filed 1999-08-17(a)(1)(C)

These actions on the part of the Debtor, when taken as a whole, establish a sufficient basis upon which to find that he attempted to evade or defeat his tax liabilities after 1987.

Section 523(a)(1)(A) excepts liability for an erroneous tax refund from discharge when the refund relates to a tax year entitled to priority; for a refund of another taxpayer’s money, the court uses the year the debtor received it.

United States v. Jackson (In Re Jackson) · filed 1999-08-24(a)(1)(A)

As taxes which are entitled to priority under Section 507 are also excepted from discharge under Section 523(a)(1)(A), this rule applies to discharge-ability proceedings as well as priority determinations. ... The principal espoused in, Colemen, of treating an erroneous refund no differently than an assessment, leads to the result that an erroneous refund from an unrelated taxpayer should relate to, for purposes of Section 507(c), the tax year in which the refund was received.

Section 523(a)(1)(C) excepts a tax debt from discharge when the government proves deliberate underpayment with fraudulent intent or a willful attempt to evade or defeat the tax.

United States v. Fleck (In Re Fleck) · filed 1999-08-30(a)(1)(C)

In order to prevail under a section 523(a)(1)(C) exception, the government must prove that the debtor either underpaid taxes deliberately and with fraudulent intent or willfully attempted to evade or defeat a tax. ... In reviewing the record below de novo, the Court finds that summary judgment in favor of the appellee was appropriate. Without considering the credibility of any assertions made by the appellee, and construing all evidence in a light most favorable to the appellant, no material issue of disputed fact remains as to the section 523 exception here.

Section 523(a)(1)(C) makes a tax debt nondischargeable when a debtor knowingly and intentionally violates a duty to file income tax returns.

Blakeman v. United States (In Re Blakeman) · filed 1999-10-13(a)(1)(C)

In order for a debt to be nondischargeable pursuant to § 523(a)(1)(C), it must be shown that (1) the debtor had a duty to file income tax returns; (2) the debtor knew he had such a duty; and (3) the debtor voluntarily and intentionally violated that duty.

Section 523(a)(1)(C) makes a tax debt nondischargeable when the debtor willfully attempts to evade or defeat the tax.

Scarpiello v. United States (In Re Scarpiello) · filed 1999-10-20(a)(1)(C)

Accordingly, the $15,507 tax debt is declared nondis-chargeable pursuant to Code § 523(a)(1)(C).

Section 523(a)(1)(C) excepts a tax debt from discharge when the debtor willfully evaded the tax, and later cooperation with the IRS does not undo that evasion.

In Re: Terrance J. Meyers, Debtor. Terrance J. Meyers v. Internal Revenue Service · filed 1999-11-17(a)(1)(C)

We are unpersuaded by Meyers’s claim that the wilfulness of his earlier evasion of taxes was somehow nullified by later coming clean with the IRS.

Section 523(a)(1)(A) excepts income tax debts from discharge when the taxes were assessed within 240 days before the bankruptcy petition.

Louisiana Department of Revenue & Taxation v. Lewis (In Re Lewis) · filed 2000-01-07(a)(1)(A)

That subsection provides in relevant part that allowed unsecured claims of governmental units are given priority —— and are thus rendered nondischargeable by § 523(a)(1)(A) —— to the extent that such claims are (1) for a tax on or measured by income or gross receipts, and (2) assessed during the 240-day period immediately preceding the date the bankruptcy petition is filed.

Section 523(a)(1)(C) requires the government to prove by a preponderance of the evidence that the debtor willfully attempted to evade or defeat a tax.

McDonald v. United States (In Re McDonald) · filed 1999-12-02(a)(1)(C)

Because the government failed to demonstrate by a preponderance of the evidence that Debtor voluntarily, consciously, and intentionally violated a known legal duty, it has not proven that Debtor acted wilfully for purposes of section 523(a)(1)(C) of the Code. Because it has not been found that Debtor acted wilfully, Code section 523(a)(1)(C)’s exception to discharge is not applicable in this case.

Section 523(a)(1)(C) excepts tax debt from discharge when the debtor willfully attempts to evade the tax; a prior finding of intentional evasion can establish that exception through issue preclusion.

Krumhorn v. United States (In Re Krumhorn) · filed 2000-01-13(a)(1)(C)

In the tax court litigation, the Debtor was found to have wilfully evaded his tax obligations by intentionally engaging in trading activity devoid of any economic substance. As such, the doctrine of collateral estoppel precludes the Debtor from relitigating this issue in this Court, and the Debtor’s tax debt to the IRS is therefore nondischargeable under § 523(a)(1)(C).

Section 523(a)(1)(B)(ii) excepts a tax debt from discharge when the return was filed late within two years before bankruptcy, even if the debt originally accrued to a corporation rather than the liable individual.

Mueller v. Wisconsin (In Re Mueller) · filed 1999-12-15(a)(1)(B)(ii)

The plain language of § 523(a)(l)(B)(ii) excepts from discharge any debt of an individual debtor for a tax where a return was filed late and within the two-year period prior to bankruptcy. There is no language in § 523(a)(l)(B)(ii) that requires that the debt must have originally accrued to the debtor. Rather, the debtor need only be hable for the debt.

The two-year period in § 523(a)(1)(B)(ii) may be equitably tolled under § 105(a), but the IRS must show circumstances warranting tolling.

Internal Revenue Svc v. Stern · filed 1999-12-20(a)(1)(B)(ii)

A thorough review of the full record, applicable law, and the bankruptcy court’s careful opinion leads us to conclude that it did not abuse its discretion in deciding that the IRS had not met its burden of showing that it was entitled to equitable tolling. The bankruptcy court did not apply inappropriate legal standards in determining whether to toll the time limitations within § 523(a)(1)(B)(ii).

Section 523(a)(1)(B)(ii) excepts taxes from discharge when a late return is filed less than two years before bankruptcy, even if a stipulated Tax Court judgment counts as that return.

Wright v. United States (In Re Wright) · filed 2000-01-04(a)(1)(B)(ii)

At that point, the Court concludes, the Debtor effectively filed tax returns for 1978 through 1982. However, because he filed his bankruptcy petition less than two years later, his 1991 bankruptcy case did not discharge his tax liabilities for 1978 through 1982.

Section 523(a)(1)(C) excepts tax debt from discharge when a debtor willfully attempts to evade or defeat the tax.

Crawley v. United States (In Re Crawley) · filed 2000-01-24(a)(1)(C)

For. the reasons set forth herein, the Court finds the debt is non-dischargeable under 11 U.S.C. § 523(a)(1)(C) because the Crawleys engaged in proscribed tax evasion, but is dischargeable under 11 U.S.C. § 523(a)(l)(B)(i) and (ii).

Section 523(a)(1)(C) excepts tax debts from discharge when a debtor willfully takes steps to avoid paying them; mere nonpayment is insufficient.

United States v. Carnes (In Re Carnes) · filed 2000-02-01(a)(1)(C)

Particularly, the Court agrees with the proposition that the mere nonpayment of taxes, without more, will not invoke § 523(a)(1)(C) nondischargeability; however, this Court believes that when a debtor is aware of his duty to pay his taxes, has the wherewithal to pay the taxes, and takes steps to avoid paying them, he has “willfully attempted to evade or defeat” the tax.

Section 523(a)(1)(A) excepts post-petition interest on a nondischargeable tax debt from discharge.

Ward v. Board of Equalization of California (In re Woodworkers) · filed 2000-02-23(a)(1)(A)

we hold that post-petition interest is an “integral part” of such a tax debt and therefore nondis-chargeable under 11 U.S.C. § 523(a)(1)(A).

Section 523(a)(1)(A) excepts post-petition interest on a nondischargeable tax debt from discharge and permits recovery from the debtor personally.

Ward v. Board of Equalization of California · filed 2000-02-23(a)(1)(A)

Following Bruning, therefore, we hold that postpetition interest on a tax debt excepted from discharge, as an "integral part "of such a debt, is also excepted from discharge under 11U.S.C. S 523(a)(1)(A) and recoverable against the debtor personally.

Section 523(a)(1)(C) makes tax debts nondischargeable when a debtor willfully takes affirmative steps to evade payment of taxes.

In Re: Leroy Charles Griffith, Debtor. Leroy Charles Griffith v. United States · filed 2000-03-24(a)(1)(C)

Principles of statutory interpretation also support our conclusion that § 523(a)(1)(C) renders nondischargeable tax debts where the debtor engaged in affirmative acts seeking to evade payment of taxes.

Section 523(a)(1)(A) does not except a debt for an erroneous tax refund from discharge.

Jackson v. United States (In Re Jackson) · filed 2000-03-29(a)(1)(A)

Therefore, the court finds that section 523(a)(1)(A) does not except from discharge an erroneous tax refund.

Section 523(a)(1)(A) leaves a Chapter 12 debtor personally liable after discharge for postpetition interest on a nondischargeable tax debt, even when the plan paid the tax claim.

Internal Revenue Service v. Cousins (In Re Cousins) · filed 2000-04-18(a)(1)(A)

Section 523(a)(1)(A), in turn, unequivocally notes that “[a] discharge under section . . . 1228(a) . . . does not discharge an individual debtor from any debt” for a tax liability, irrespective of “whether or not a claim for such tax was filed or allowed.” 11 U.S.C. § 523(a)(1)(A). ... Tax liabilities survive the bankruptcy proceeding's termination, and as Bruning held, so does the interest upon these liabilities.

Section 523(a)(1)(C) requires evidence of a willful attempt to evade or defeat tax; nonpayment alone does not establish the required conduct and mental state.

Simone v. United States, Internal Revenue Service (In Re Simone) · filed 2000-04-20(a)(1)(C)

Beyond the general admissions of nonpayment there are no facts, stipulations or admissions on the record that address the issue of whether Simone’s nonpayment of taxes was a “willful attempt to evade or defeat”.

Section 523(a)(1)(A) makes priority tax debts nondischargeable, including post-petition interest that the creditor may collect from the debtor personally.

Stacy v. United States (In Re Stacy) · filed 2000-04-20(a)(1)(A)

Thus, the tax claim for the year 1985 is an unsecured priority claim that is nondischargeable. ... Due to the nondis-chargeable nature of the tax claim, the interest which accrues thereon post-petition is also non dischargeable and IRS may collect “gap interest” from the Debtors personally post-confirmation.

Section 523(a)(14) excepts from discharge a credit card debt incurred to pay federal taxes that would themselves be nondischargeable.

American Express Centurion Bank v. Gavin (In Re Gavin) · filed 2000-04-26(a)(14)

However, Section 523(a)(14) eliminates potential benefits of substituting nondis-chargeable tax debt under Section 523(a)(1) with dischargeable credit card debt.

Section 523(a)(1)(C) makes a tax debt nondischargeable when a debtor willfully attempts to evade or defeat the tax; the associated prepetition interest is also nondischargeable.

May v. United States (In Re May) · filed 2000-05-01(a)(1)(C)

Under the totality of the circumstances, this Court is more than satisfied that May’s tax liabilities for the tax years 1985 to 1993 are nondischargeable debts pursuant to section 523(a)(1)(C) of the Bankruptcy Code. ... The Court determines that Joseph A. May’s debt to the United States, Internal Revenue Service for his federal income tax obligations for tax years 1985 to 1993, including interest thereon, is nondis-chargeable under 11 U.S.C. § 523(a)(1)(C), and will grant summary judgment in favor of the United States, Internal Revenue Service on this issue.

Section 523(a)(1)(C) excepts tax debt from discharge when a debtor willfully takes affirmative steps to evade payment; mere nonpayment is insufficient.

United States v. Fretz · filed 2000-05-03(a)(1)(C)

The recent Griffith decision convinces this court that the law in this circuit is that § 523(a)(1)(C) “renders nondischargeable tax debts where the debtor engaged in affirmative acts constituting a willful attempt to evade or defeat payment of taxes.” 206 F.3d at 1395-96. As was noted by this court and the bankruptcy court, the debtor here took no action at all, at any time, to evade his taxes. He simply did nothing.

Section 523(a)(1)(C) excepts tax debt from discharge when a debtor willfully makes affirmative acts to evade tax collection, including fraudulent transfers.

Pert v. United States (In Re Pert) · filed 2000-05-23(a)(1)(C)

This fraudulent behavior is sufficient to find her tax debt nondischargeable under § 523(a)(1)(C).

Section 523(a)(1)(C) excepts income tax debts from Chapter 7 discharge when a debtor willfully attempts to evade or defeat the taxes.

Johnson v. United States (In Re Johnson) · filed 2000-05-12(a)(1)(C)

Plaintiff clearly satisfied the conduct element and the mens rea element of Section 523(a)(1)(C) of the Bankruptcy Code. He, therefore, willfully attempted to evade or defeat his income tax liabilities for the years at issue. Accordingly, such liabilities are excepted from discharge in this Chapter 7 bankruptcy pursuant to the provisions of 11 U.S.C. § 523(a)(1)(C).

Section 523(a)(1) permits discharge of assessed income taxes that do not fall within its tax debt exceptions.

Anderson v. Internal Revenue Service (In Re Anderson) · filed 2000-06-01(a)(1)

In this adversary proceeding, after due notice, a trial was held February 25, 2000, at Butte on the Plaintiffs Complaint to Determine Dischargeability under 11 U.S.C. § 523(a)(1) and for a Declaratory Judgment that the Tax Collectible Period has expired. ... 1. Debtor is discharged of the assessed taxes for years 1979, 1980, 1981, 1982, 1983, 1984, 1985, 1987, 1990, 1991, and 1992; ... Judgment shah be entered and docketed accordingly.

Section 523(a)(1)(C) makes a tax debt nondischargeable when the debtor willfully attempts to evade the tax, and a tax evasion conviction can preclude relitigation of that issue.

United States v. Wright (In re Wright) · filed 2000-07-11(a)(1)(C)

Collateral estoppel thus bars Wright from relitigating whether he “willfully attempted in any manner to evade or defeat such tax” under section 523(a)(1)(C).

Section 523(a)(1)(C) makes a tax debt nondischargeable when a debtor willfully attempts to evade payment; a single affirmative act can suffice.

Gillis v. Internal Revenue Service (In Re Gillis) · filed 2000-08-07(a)(1)(C)

When Plaintiff refused to allow Officer Henry to enter his premises to execute the levy prepared pursuant to the district court’s order, he engaged in an affirmative act that constituted an attempt to defeat payment of his taxes. Section 523(a)(1)(C) as construed by In re Griffith thus applies to Plaintiffs conduct.

A tax debt is not discharged when a required return was not filed; an IRS substitute return prepared under 26 U.S.C. § 6020(b) does not count as a filed return.

In Re Villalon · filed 2000-08-08(a)(1)(B)(i)

Accordingly, in accordance with the previous decisions issued by this Court, it is held, under the facts of this case, that the "substitute for return" prepared by the IRS for the Debtors' 1991 tax year does not qualify as a filed income tax return for purposes of § 523(a)(1)(B), and thus the Debtors' are not entitled to have their 1991 tax obligation discharge in bankruptcy.

Section 523(a)(1)(B)(i) excepts tax debt from discharge when the debtor fails to file a required return; an IRS substitute return and a later installment agreement did not qualify as a return.

In Re: James H. Hatton Debtor. United States of America v. Hatton · filed 2000-08-10(a)(1)(B)(i)

Because Hatton never filed a return and only cooperated with the IRS once collection became inevitable, the bankruptcy court erred in concluding that section 523 did not except Hatton’s tax liability from discharge.

Section 523(a)(1)(C)’s conduct requirement covers a debtor’s failure to file tax returns coupled with failure to pay taxes, even without affirmative acts of evasion.

United States v. Fretz (In re Fretz) · filed 2001-03-23(a)(1)(C)

For all of these reasons, we hold § 523(a)(1)(C) covers both acts of commission and acts of omission. Dr. Fretz’ failure to file tax returns, coupled with his failure to pay his taxes, satisfy the conduct requirement of § 523(a)(1)(C).

Section 523(a)(1)(B)(i) excepts a tax debt from discharge when the debtor files a voluntary return only after the IRS has completed a final involuntary assessment.

Walsh v. United States (In Re Walsh) · filed 2001-03-29(a)(1)(B)(i)

Once an involuntary government-made assessment is final, then, the taxpayer no longer can use the perfunctory expedient of filing belated voluntary returns to subject a now-stale tax claim to discharge in bankruptcy.

Section 523(a)(1)(C) does not bar discharge of tax liabilities when the taxing authority fails to prove fraudulent intent or a willful effort to evade taxes.

Frosch v. United States (In Re Frosch) · filed 2001-04-10(a)(1)(C)

The credible evidence substantiated that any errors on Debtor’s personal income tax returns for the years 1989 through 1992 were negligent mistakes, rather than the result of fraudulent intent or a willful effort to evade or defeat payment of taxes due. Therefore, the liabilities are dischargeable.

Section 523(a)(1)(A) excepts priority tax debts from discharge, including taxes on required amended returns due within three years before the bankruptcy petition.

Neeter v. Director of Revenue (In Re Neeter) · filed 2001-06-06(a)(1)(A)

The end result is that Neeter’s tax obligations to MDOR for tax years 1992, 1993, and 1994 are entitled to priority under § 507(a)(8)(A)(i) and are therefore, exempt from discharge under § 523(a)(1)(A).

Section 523(a)(1)(A) excepts transferee liability for unpaid income tax from discharge when 26 U.S.C. § 6901(a) requires that liability to be treated like the underlying tax.

McKowen v. Internal Revenue Service (In Re McKowen) · filed 2001-06-18(a)(1)(A)

The provisions of section 6901(a) are made a nullity if it does not mean that transferee liability must be treated like a tax under the Bankruptcy Code.

Section 523(a)(1)(C) excepts a tax debt from discharge when the debtor made a fraudulent return with respect to that tax.

Bonner v. United States · filed 2001-06-19(a)(1)(C)

Because we hold that Bonner made a fraudulent tax return with respect to the tax giving rise to his debt, we do not reach the bankruptcy court’s alternative holding that he willfully attempted to evade or defeat the tax.

Section 523(a)(1)(B) requires a case-specific determination of whether a tax return filed after an IRS assessment was an honest and reasonable attempt to comply with tax law.

Rushing v. United States (In Re Rushing) · filed 2001-07-10(a)(1)(B)

This court will not, therefore, hold as a matter of law that after the IRS has prepared a substitute return and assessed a deficiency that a debtor can never meet the Honest and Reasonable Requirement of the Beard Test. Under the holdings of both Nunez and Hatton, the court concludes that each case should be reviewed on an individual basis and that the debtor should have an opportunity to make a specific factual showing that his or her late submissions were a reasonable attempt to comply with the tax law.

Section 523(a)(1) leaves an individual debtor personally liable for post-petition interest on nondischargeable priority taxes, even though that interest cannot be claimed against the bankruptcy estate.

In Re Matunas · filed 2001-07-12(a)(1)

The IRS’s claim for interest on priority taxes which accrued after the bankruptcy petition was filed, but before confirmation, is not allowable as a claim against the estate but remains a nondischargeable obligation of the individual debtor.

Section 523(a)(1)(A) excepts priority tax debts from discharge.

United States v. Romagnolo (In Re Romagnolo) · filed 2001-08-28(a)(1)(A)

Thus, his taxes for 1982 through 1985 are priority taxes and are excepted from discharge under 11 U.S.C. § 523(a)(1)(A).

Section 523(a)(1)(B)(i) excepts tax debts from discharge when a required return was not filed; forms filed after assessment that serve no purpose do not satisfy the return requirement.

United States v. Ralph · filed 2001-08-16(a)(1)(B)(i)

The Court concludes that Appellant met its burden of establishing that the Forms 1040EZ filed by Debtor Donna Ralph after assessment served no purpose. Based on the facts of this case, the Court concludes that the decision of the Bankruptcy Court should be reversed, and the tax liabilities of Debtor Donna Ralph for 1987, 1988 and 1989 are not discharged.

Section 523(a)(1)(B) excepts tax debts from discharge when required returns were not filed; § 523(a)(1)(C) also excepts them when a debtor willfully attempts to evade or defeat the tax.

Brumbaugh v. United States (In Re Brumbaugh) · filed 2001-08-27(a)(1)(B), (a)(1)(C)

The Altered Forms neither contain sufficient data to allow calculation of tax nor represent an honest and reasonable attempt by the Brumbaughs to satisfy the requirements of tax law. Because they fail to satisfy these requirements, the Altered Forms do not constitute returns for purposes of § 523(a)(1)(B). Thus, the Tax Debt is excepted from discharge by § 523(a)(1)(B). ... The Court concludes that by these acts and omissions, the Brumbaughs willfully attempted to evade or defeat their income tax obligations. The Tax Debt is therefore non-dischargeable under § 523(a)(1)(C).

Section 523(a)(1)(A) excepts priority tax claims from discharge in Chapter 7 and Chapter 11 cases, but does not apply to Chapter 13 discharges under § 1328(a).

In Re: James Ellett, Debtor. Gerald Goldberg, Executive Director of the Franchise Tax Bap Board v. Ellett · filed 2001-08-27(a)(1)(A)

Section 523 excepts § 507(a)(8) priority tax claims from discharge in cases under Chapter 7 and Chapter 11. ... Section 523(a)(1)(A) does not apply to discharges pursuant to § 1328(a); however, under § 1322(a)(2), a debtor’s Chapter 13 plan must provide for full payment of all § 507 priority claims.

Section 523(a)(1)(B)(i) excepts tax and interest from discharge when a debtor’s post-assessment forms do not represent an honest and reasonable attempt to comply with tax law.

Sgarlat v. United States (In Re Sgarlat) · filed 2001-09-28(a)(1)(B)(i)

Whether or not this Court accepts the proposition urged by the Government, that a return filed by taxpayer after the Government prepared an SFR and made the deficiency assessment is per se a nullity, the fact remains that from the record of this case, it clearly cannot be accepted that after years of not filing returns, the filing of these documents by Debtor on February 8, 1995, represents an honest and reasonable attempt of Debtor to satisfy the requirements of the tax law. For more than a decade, the Debtor never filed the required tax returns on time. For the reasons stated, this Court is satisfied that the liabilities for income tax and interest for the years 1987 - 1991 are within the exception of § 523(a)(l)(B)(i) and are non-dischargeable.

Section 523(a)(1)(B)(i) excepts tax debt from discharge when a debtor never reports the taxable income on a required return.

Thies v. Iowa Department of Revenue (In re Thies) · filed 2001-11-05(a)(1)(B)(i)

The Court concludes the tax debt arising from Debtor’s unreported income from 1990 and 1991 is excepted from discharge pursuant to § 523(a)(1)(B)®. This is a tax debt with respect to which a return was required but was not filed. Debtor’s initial returns did not disclose this income. Debtor did not file amended returns pursuant to Iowa Admin. Code § 701-39.3(4) to report this previously undisclosed income. Debtor never self-reported this income on any return. The related tax is nondischargeable.

Section 523(a)(1)(B) leaves a tax debt undischarged when the debtor failed to file a required return; unsigned returns obtained by the IRS do not qualify as returns even if the debtor later gave an interview under oath.

Wright v. USA Treasury Department · filed 2001-12-11(a)(1)(B)

The returns were not executed by Wright under penalty of perjury or otherwise. The oral oath administered in connection with the criminal investigation interview, and the interview itself, are not the equivalent of a signed tax form executed under penalty of perjury. The oath and the interview did not allow the IRS to immediately assess tax liability. Rather, the IRS had to proceed by way of substitute tax returns and notices of deficiencies. The unsigned returns are therefore not sufficient under Hatton to constitute a return.

Section 523(a)(1)(C) excepts tax debts from discharge when a debtor willfully attempts to evade or defeat the tax.

United States v. Eleazar (In Re Eleazar) · filed 2001-12-12(a)(1)(C)

They lead this court to the conclusion that the debtor’s conduct over a period of many years constitutes a willful attempt to evade or defeat the payment of income taxes. Such determination mandates a finding that the debtor’s income tax obligation for the years 1981 — 1983 and 1986 — 1992 are excepted from discharge pursuant to 11 U.S.C. § 523(a)(1)(C).

Section 523(a)(1)(A) excepts from discharge a tax debt that was unassessed when the bankruptcy case began but remained assessable under applicable law.

Pilya v. Commissioner, Internal Revenue Service (In re Pilya) · filed 2002-05-06(a)(1)(A)

The Court, thus, concludes as a matter of law that the $5,162 deficiency for 1995 and the $3,738 deficiency for 1996 remain assessable for purposes of 11 U.S.C. § 523(a)(1)(A)(iii). ... Accordingly, these amounts were not discharged by the order of discharge issued on or about August 13, 2001.

Section 523(a)(1)(A) excepts qualifying tax debts from discharge under a confirmed Chapter 11 plan, allowing the IRS to determine additional tax for the same years after filing a proof of claim.

Michael K. and June C. Hambrick v. Commissioner · filed 2002-04-22(a)(1)(A)

Excepted from discharge under 11 U.S.C. sec. 1141, however, are any debts outlined in 11 U.S.C. sec. 523 (2000). ... Here, the claims respondent filed in petitioners’ bankruptcy were for the type of debts described in 11 U.S.C. sec. 523.

Section 523(a)(1)(C) bars discharge of tax debt when the debtor willfully attempts to evade the tax, assessed under the totality of the circumstances.

United States v. Spiwak (In Re Spiwak) · filed 2002-06-11(a)(1)(C)

The Bankruptcy Court is instructed to examine Debtor’s 1986 tax liability in light of the existing facts of the above-styled matter, and to make a determination, based on the totality of the circumstances, as to the existence of a willful evasion on behalf of Debtor.

Section 523(a)(1)(B)(i) excepts tax debt from discharge when the debtor files a Form 1040 only after the IRS has prepared a substitute return, assessed the tax, and served a levy.

Washburn v. United States (In Re Washburn) · filed 2002-07-16(a)(1)(B)(i)

In the present instance, it is without dispute that the actual return was filed by the Debtor not only after the IRS filed an SFR but after the Government already served the Notice of Levy on the Debtor’s employer. Clearly, under Hindenlang, that was not a return. ... In sum, this Court is satisfied that based on the undisputed facts, the Government established with the requisite degree of proof that the Debtor’s liability for unpaid taxes for the years in question are within the exception for discharge under Section 523(a)(l)(B)(i) of the Code.

Section 523(a)(1)(B) excepts tax debt from discharge when a required return was not filed; a Form 1040 reporting zeros for income and tax does not count as a return.

Fondren v. United States (In Re Fondren) · filed 2002-07-31(a)(1)(B)

Based on the above authority, the court concludes that the Form 1040 filed by the debtor in the instant case for tax year 1997 did not constitute a “return.” Therefore, the income tax liability of the debtor for tax year 1997 is excepted from discharge under 11 U.S.C. § 523(a)(1)(B)®.

Section 523(a)(1)(C) excepts a tax debt from discharge when a debtor who can pay knows of the duty to pay but voluntarily and intentionally chooses not to.

In Re: Range · filed 2002-08-23(a)(1)(C)

In the case of a debtor who is financially able to pay his taxes, a debt is non-dischargeable when the debtor: (1) had a duty to pay the taxes at issue; (2) knew that he had that duty; and (3) voluntarily and intentionally chose not to pay.

Section 523(a)(1)(C) excepts a tax debt from discharge when the government proves that the debtor willfully tried to evade payment or collection through acts or omissions.

Landi v. United States (In Re Landi) · filed 2002-09-24(a)(1)(C)

Under applicable law interpreting Section 523(a)(1)(C) of the Code, the Government must satisfy a two-prong test. First, the Government must show that the Debtors engaged in conduct, either acts of commission or acts of omission, to avoid the payment or collection of taxes. ... Second, the Government must show that the conduct engaged by the Debtors was willful. ... So viewing the totality of the picture, this Court is satisfied that it is proper to infer that the Debtors embarked on an elaborate willful scheme to not live up to the obligations of paying their taxes.

Under § 523(a)(1)(B), a Form 1040 filed after an involuntary tax assessment can count as a return if it meets the Beard test; the good faith inquiry focuses on the form’s completeness and accuracy.

Woods v. Internal Revenue Service (In Re Woods) · filed 2002-08-30(a)(1)(B)

Rather, the Court is convinced that the “good faith” prong of the Beard test requires only a limited inquiry as to the completeness and accuracy of the subject tax forms. Assuming that the forms are, in fact, complete and accurate and that the other three prongs of the Beard test are met, then the subject forms constitute “returns” for purposes of Code § 523(a)(1)(B).

Section 523(a)(1)(A) excepts the listed tax debts from discharge whether the tax claim is secured or unsecured.

Miller v. United States Ex Rel. Department of Treasury (In Re Miller) · filed 2002-10-02(a)(1)(A)

Section 523(a) states that certain types of debts cannot be discharged regardless of whether a claim is filed, and refers to § 507(a)(8)’s list of the types of taxes that fall within this category. ... Since this Court holds that the type of debt, not the type of claim, determines whether discharge is possible, whether the IRS’s claim was secured' or unsecured is irrelevant; the claim was not discharged.

A tax return filed after an IRS assessment can still qualify as a return for discharge purposes; its timing alone does not establish a lack of good faith.

Payne v. United States (In Re Payne) · filed 2002-10-03(a)(1)(B)(i)

However, the inquiry into Payne’s good-faith should focus on his intent, not on the timing of the return’s utility to the IRS. The fact that the return was mailed after the IRS had made an assessment in no way reflects on whether Payne had a good-faith intent to provide accurate information on his untimely filed return.

Section 523(a)(1)(C) excepts tax debt from discharge when a debtor willfully attempts to evade or defeat the tax; paying other debts while making affordable tax payments and seeking settlement does not alone establish that intent.

Roper v. Barclay (In Re Roper) · filed 2002-10-19(a)(1)(C)

Accordingly, the Court finds that Debtor’s payment of other debts while paying what he could afford on his taxes, and attempting to settle his tax liabilities, does not indicate an intent to evade tax liability.

Section 523(a)(1)(C) excepts tax debts, including interest and penalties, from discharge when a debtor willfully attempts to evade or defeat the tax.

Colish v. United States (In Re Colish) · filed 2002-10-23(a)(1)(C)

Furthermore, the United States has sustained its objection to the dischargeability of Debtor’s outstanding tax debt for each of the tax years in dispute, 1987 through 1992, pursuant to § 523(a)(1)(C). Accordingly, Debtor’s outstanding tax debt, and interest and penalties thereon, for the tax years 1987 through 1992, are non-dischargeable.

Section 523(a)(1)(C) makes a tax debt nondischargeable if the government proves by a preponderance of the evidence that the debtor filed a fraudulent return or willfully attempted to evade the tax.

Schlesinger v. United States (In Re Schlesinger) · filed 2002-10-31(a)(1)(C)

As I referenced above, the United States must do more in this proceeding than prove that Mr. Schlesinger incurred an unpaid prepetition tax liability. It must demonstrate by a preponderance of the evidence that this obligation arose either from a fraudulent return or from a willful attempt to evade his tax obligation. Upon careful consideration of the evidence presented, including the demeanor of the witnesses who testified, I conclude that the government has not met its burden under section 523(a)(1)(C).

Section 523(a)(1)(C) excepts tax debts from discharge when a debtor willfully attempts to evade or defeat the taxes through a deliberate pattern of conduct.

United States v. Ryan (In Re Ryan) · filed 2002-11-19(a)(1)(C)

For all of these reasons, the Court has no difficulty in concluding that Ryan has engaged in a pattern of conduct aimed at willfully and deliberately attempting to evade or defeat his lawful tax obligations, as provided in 11 U.S.C. § 523(a)(1)(C), and that he should not be discharged from those obligations.

Section 523(a)(1)(B)(i) excepts a tax debt from discharge when a late filed Form 1040 serves no tax purpose and therefore does not qualify as a return.

Weintraub v. Internal Revenue Service (In Re Weintraub) · filed 2002-12-19(a)(1)(B)(i)

This Court agrees with the reasoning of the Ninth Circuit in Hindenlang and holds that a late filed Form 1040 is not a “return” within the meaning of section 523(a)(l)(B)(i) if the Form 1040 serves no purpose under the Internal Revenue Code.

Late-filed Forms 1040 can qualify as returns under § 523(a)(1)(B)(i) when the IRS accepts them, reduces the assessed tax liability, and the filings are an honest and reasonable attempt to comply with tax law.

Izzo v. United States (In Re Izzo) · filed 2002-12-20(a)(1)(B)(i)

Here, the debtor’s late filed Forms 1040 did have an effect under the tax code and did serve a tax purpose. The IRS accepted the Forms 1040 as amended returns and reduced Izzo’s tax liability accordingly. ... The Court concludes that Izzo’s returns were a reasonable and honest attempt to satisfy the tax code.

Section 523(a)(1)(C) makes tax debts nondischargeable when a debtor intentionally fails to file returns to evade or defeat tax liability.

Passavant v. U.S., Internal Revenue Service (In Re Passavant) · filed 2003-01-27(a)(1)(C)

Accordingly, the Court finds that the United States has met the conduct test by demonstrating that the debtor’s omission to act was taken with the voluntary intent to defeat or evade of tax liability for the years 1987 through 1990. The taxes are nondischargeable pursuant to Section 523(a)(1)(C) of the Bankruptcy Code.

Section 523(a)(1)(B)(ii) excepts a tax debt from discharge when the debtor files the return late and within two years before filing the bankruptcy petition.

Howard and Everlina Washington v. Commissioner · filed 2003-03-06(a)(1)(B)(ii)

An individual debtor is not discharged in a bankruptcy proceeding from a debt for tax with respect to which a return is filed after the date on which such return was last due and after 2 years before the date of the filing of the bankruptcy petition.

Section 523(a)(7)(B) does not make a tax penalty dischargeable when the event giving rise to it occurred within three years before the bankruptcy filing.

Kuchar v. Internal Revenue Service (In re Kuchar) · filed 2003-05-20(a)(7)(B)

Thus, part (B) does not exempt the penalties at issue from discharge, and the penalties on the taxes owing for the 1999 and 2000 tax years are nondischargeable pursuant to 11 U.S.C. § 523(a)(7).

Section 523(a)(1)(C) excepts a tax debt from discharge when the debtor willfully attempts to evade or defeat the tax.

Rowen v. United States (In Re Rowen) · filed 2003-05-05(a)(1)(C)

Rowen willfully failed to file his tax returns for 1992 through 1997, and failed to pay his taxes for those years. His tax debt is excepted from discharge pursuant to 11 U.S.C. § 523(a)(1)(C).

Section 523(a)(1)(A) excepts income taxes within the three-year lookback period from discharge, and a prior chapter 13 petition tolls that period.

Richardson v. Comm'r · filed 2003-05-28(a)(1)(A)

Subsection (a)(1)(A) excepts from discharge taxes within the “three-year lookback period” (the lookback period) described in section 507(a)(8) of the Bankruptcy Code. ... When petitioner filed the chapter 13 bankruptcy petition on January 28, 1997, the lookback period was tolled until the dismissal of the chapter 13 petition on March 11, 1999.

Section 523(a)(1)(C) requires the taxing authority to prove willful tax evasion by a preponderance of the evidence, with evidence of intent considered in light of the entire record.

Roper v. Barclay (In Re Roper) · filed 2003-06-20(a)(1)(C)

The May factors are to be considered in light of the entire record. No factor should be considered in isolation as evidence of intent to evade. This interpretation is consistent with the burden of proof borne by the DFA. It must establish that the debt is nondischargeable by a preponderance of the evidence, not by a single piece of evidence.

Section 523(a)(1)(C) excepts a tax debt from discharge only when the taxing authority proves, on the evidence as a whole, that the debtor intended to evade or defeat the tax.

Roper v. Barclay · filed 2003-06-20(a)(1)(C)

The bankruptcy court properly weighed the evidence as a whole and concluded that the DFA failed to meet its burden of establishing an intent to evade or defeat taxes on the part of the Debtor. The Debtor’s indebtedness to the DFA should not be excepted from discharge pursuant to 11 U.S.C. § 523(a)(1)(C).

Section 523(a)(1)(A) excepts from discharge tax debts that were unassessed before bankruptcy but remained assessable afterward.

Johnson v. COMMISSIONER, IRS · filed 2003-08-19(a)(1)(A)

The court, therefore, adopts the R & R and the Order in whole, and incorporates both by specific reference. ... Title 11 U.S.C. § 523(a)(1)(A) states in part: ... (A) of any kind and for the periods specified in section.. .507(a)(8) of this title, whether or not a claim for such tax was filed or allowed. ... Johnson’s taxes were not assessed before his bankruptcy case and were assessable after its conclusion.

Section 523(a)(1)(A) does not except an erroneous tax refund claim from discharge merely because the underlying tax debt would be excepted.

In re Frontone · filed 2003-07-02(a)(1)(A)

Under Section 507(c), a claim which arises out of an erroneous tax refund is given the same priority as a claim for the underlying tax; however, it is not given the same status of nondischargeability as the underlying tax.

Section 523(a)(1)(A) excepts income taxes from discharge when they remained assessable at the time of the bankruptcy filing and qualify for priority under § 507(a)(8)(A)(iii).

Miller v. Internal Revenue Service (In Re Miller) · filed 2003-07-11(a)(1)(A)

Therefore, as of the time of filing their bankruptcy petition, the Millers’ tax liabilities were still assessable and entitled to priority under § 507(a)(8)(A)(iii) and therefore are non-dischargeable under § 523(a)(1)(A).

Section 523(a)(1)(C) excepts tax debts from discharge when a debtor voluntarily and intentionally evades payment, as shown here by late filings, unpaid taxes, and affirmative acts indicating willfulness.

Hassan v. United States, Department of Treasury, Internal Revenue Service (In Re Hassan) · filed 2003-07-30(a)(1)(C)

Likewise, the court’s independent review of the record, the applicable case law, as well as the parties arguments support the conclusion that the Hassans’ federal income tax liabilities for years 1995, 1996, and 1997 should be excepted from discharge pursuant to Section 523(a)(1)(C).

Section 523(a)(1)(B)(ii) makes income tax debt nondischargeable when the return was filed late and within two years before the bankruptcy petition, regardless of when the tax was assessed.

Thomas v. Comm'r · filed 2003-08-01(a)(1)(B)(ii)

Specifically exempted from the nondischargeability rule for income taxes that were not assessed before but are assessable after commencement of bankruptcy proceedings are income taxes with respect to which a return was filed after its due date (including extensions) and after 2 years before the filing of the bankruptcy petition. See 11 U.S.C. secs. 507(a)(8)(A)(iii), 523(a)(1)(B)(ii) (2000). Such taxes are nondischargeable without regard to the timing of the assessment.

Section 523(a)(1)(C) can bar discharge of a tax debt for willful evasion even when the debtor cannot pay all the taxes owed.

United States v. Doyle · filed 2003-08-04(a)(1)(C)

To the contrary, even where a taxpayer does not have the financial means to pay all of the taxes owed, the taxpayer still can “willfully attempt ] in any manner to evade or defeat such tax.”

Section 523(a)(7)(B) permits discharge of a tax penalty arising from a transaction more than three years before the bankruptcy petition, even if the underlying tax is nondischargeable.

Bair v. Ohio, Dept. of Taxation (In re Bair) · filed 2003-08-21(a)(7)(B)

Therefore, in this case, since the penalties at issue stem from transactions that occurred more than three years prior to the time the Debtor filed his bankruptcy petition, such penalties are dischargeable pursuant to 11 U.S.C. § 523(a)(7)(B).

Section 523(a)(1)(B)(i) excepts a tax debt from discharge when the debtor did not file a required return; an unsigned substitute return prepared by the IRS does not count as the debtor’s return.

Swanson v. Commissioner · filed 2003-08-28(a)(1)(B)(i)

An SFR prepared under section 6020(b) does not constitute a return of the taxpayer for purposes of 11 U.S.C. sec. 523(a)(1)(B) in the absence of the signature of the taxpayer.

Section 523(a)(1)(A) excepts qualifying unpaid taxes from discharge, but does not except a debt to repay an erroneous tax refund, even when the IRS makes a supplemental assessment.

United States Internal Revenue Service v. Frontone (In Re Frontone) · filed 2003-11-07(a)(1)(A)

In light of the policy of construing § 523 exceptions to discharge narrowly against the creditor, this Court must conclude that refund claims are not the same as tax claims for purposes of the § 523(a)(1)(A) exception to discharge.

Section 523(a)(1)(B)(ii) excepts tax debts from discharge when required returns are filed late and after the start of the two-year period before the bankruptcy petition, including returns filed after the petition.

Ramsdell v. Comm'r · filed 2003-11-17(a)(1)(B)(ii)

The plain language of the section, however, as well as its legislative history support that sec. 523(a)(1)(B)(ii) is not limited to late returns filed within the 2-year period preceding the petition, but also includes late returns filed after the petition date.

Section 523(a)(1)(A) excepts trust fund taxes owed by a responsible person from a Chapter 7 discharge, whether or not the tax claim was filed or allowed.

In re Spelts · filed 2003-12-01(a)(1)(A)

Such taxes fall within the explicit language of section ... 507(a)(8)(C) as a “tax required to be collected or withheld and for which the debtor is liable in whatever capacity;” and section 523(a)(1)(A) which excepts such taxes from a discharge under 727, “whether or not a claim for such tax was filed or allowed.”

Section 523(a)(1)(C) does not impute one spouse’s fraudulent conduct to the other when deciding whether tax debts are discharged.

Sly v. United States (In Re Sly) · filed 2003-12-04(a)(1)(C)

Mr. Sly’s fraudulent activities cannot be imputed to Mrs. Sly for § 523(a)(1)(C) dischargeability purposes.

Section 523(a)(1)(C)'s fraudulent-return exception requires proof of fraudulent intent; an improper dependent claim alone does not establish it.

Rouley v. United States (In Re Rouley) · filed 2003-12-15(a)(1)(C)

To warrant a finding that this was an actionable fraudulent “conduct” by the Debtor requires proof, albeit sufficient persuasive force that the “conduct” was tainted by mens rea or fraudulent intent. This record is devoid of any evidence other than the fact that the live in companion was claimed as a dependent. This Court is satisfied that this record is insufficient to satisfy the burden of proof to establish a false return.

Section 523(a)(1)(B)(i) excludes tax debts from discharge when unjustifiably late filings made after IRS substitute returns and assessments do not qualify as returns.

In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue Service · filed 2003-12-19(a)(1)(B)(i)

We hold then that 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 11 U.S.C. § 523(a)(1)(B)®.

Section 523(a)(1)(C) excepts tax debts from discharge when a debtor willfully attempts to evade or defeat payment of the tax.

Epstein v. Internal Revenue Service (In Re Epstein) · filed 2004-01-12(a)(1)(C)

Epstein willfully attempted to evade or defeat his tax liabilities for the 1988 through 1997 tax years, pursuant to § 523(a)(1)(C) of the U.S. Bankruptcy Code. Therefore, the federal income taxes assessed against Epstein for tax years 1988-1997 are nondischargeable.

Section 523(a)(1)(C) requires proof that the debtor willfully attempted to evade or defeat a tax before that tax debt is excepted from discharge.

Cochrane v. United States (In Re Cochrane) · filed 2004-01-15(a)(1)(C)

Finally, concerning the substantive argument as to the Motion, it is clear that the record before this Court is totally devoid of any facts or showing that the Plaintiff willfully attempted in any way to evade or defeat the payment of the Taxes. ... Additionally, it is noted that the Court is satisfied that Plaintiff has also demonstrated that the Defendant would be unable to meet its burden of proof at trial that the Taxes are non-dischargeable under 11 U.S.C. § 523(a)(1).

Section 523(a)(1)(A) excepts income tax debts from discharge when the return was due within three years before the bankruptcy petition was filed.

Durrenberger v. Comm'r · filed 2004-02-26(a)(1)(A)

Income taxes are debts not dischargeable in bankruptcy for taxable years for which returns are due within 3 years before the filing of a petition in bankruptcy. 11 U.S.C. secs. 523(a)(1)(A), 507(a)(8)(A)(i) (2000). Petitioner filed his bankruptcy petition on April 6, 2000, which is within 3 years of the time his 1998 return was due. Thus, petitioner’s 1998 tax liability is not dischargeable in bankruptcy.

A tax return filed after an IRS assessment may still qualify as a return if it reflects an honest and reasonable attempt to comply with tax law.

Payne v. United States (In Re Payne) · filed 2004-03-02(a)(1)(B)(i)

The Government’s arguments that Payne’s post assessment filing of Form 1040 for 1986 was not filed at all, or if filed cannot constitute a “return,” are rejected. The evidence demonstrated Payne’s good faith when he filed his 1986 Form 1040 and afterwards. Therefore, the Government’s argument that the exception to discharge in § 523(a)(1)(B)(i) applies to the Debtor’s 1986 tax debt has faded.

Section 523(a)(1)(B)(i) bars discharge of tax debt when a debtor’s return filed after IRS assessment was no longer required and did not cure the failure to file.

Ehrig v. United States Ex Rel. Internal Revenue Service (In Re Ehrig) · filed 2004-03-09(a)(1)(B)(i)

Thus, the Court concludes that since no return was required, the return Ehrig filed in 2000 was a nullity and did not cure his non-filing status for the purpose of Section 523(a)(1)(B)®.

Section 523(a)(1)(C) prevents discharge of a tax debt when the debtor willfully attempts to evade payment, even without evading assessment.

Gardner v. United States · filed 2004-03-12(a)(1)(C)

Section 523(a)(1)(C) renders a tax debt non-dischargeable where the debtor willfully attempted to evade or defeat payment of the taxes, even though the debtor, as in the instant case, did not attempt to defeat the assessment of the taxes.

Section 523(a)(1)(C) requires both conduct and intent to evade or defeat a tax.

United States v. Petersen (In Re Petersen) · filed 2004-03-23(a)(1)(C)

Section 523(a)(1)(C) contains a conduct element and an intent element. ... The court concludes that Petersen has identified genuine issues for trial, including whether he had an intent to evade his tax obligations, and the motion for summary judgment must be denied.

Section 523(a)(1)(C) excepts tax debts from discharge when a debtor’s failure to file returns, combined with failure to pay, constitutes a willful attempt to evade the taxes.

Mathis v. United States (In Re Mathis) · filed 2004-03-19(a)(1)(C)

The Court finds the Fretz decision to be controlling. Accordingly, the Court finds that the Debtor’s unpaid tax liability which has accrued for the years 1983 through 1990, inclusive, is non-dischargeable pursuant to 11 U.S.C. § 523(a)(1)(C).

Section 523(a)(1)(B)(i) excepts tax debt from discharge when a required return was not filed.

Frey v. Comm'r · filed 2004-03-26(a)(1)(B)(i)

On the record before us, we find that pursuant to 11 U.S.C. sec. 523(a)(1)(B)(i) the U.S. Bankruptcy Court did not discharge petitioners from their unpaid liability for 1996 and petitioners’ unpaid liability for 1997.

Section 523(a)(1)(A) excepts a transferee’s liability for an income tax covered by § 507(a)(8) from discharge.

McKowan v. IRS · filed 2004-06-01(a)(1)(A)

Here, McKowen’s transferee liability is derived from a tax owed by New Century “on or measured by income,” and is thus exempt from discharge in bankruptcy.

Section 523(a)(1)(A) excepts transferee liability for an underlying income tax from discharge when the tax falls within § 507(a)(8).

McKowen v. Internal Revenue Service · filed 2004-06-01(a)(1)(A)

Here, McKowen’s transferee liability is derived from a tax owed by New Century “on or measured by income,” and is thus exempt from discharge in bankruptcy.

Section 523(a)(1)(B)(i) excepts tax debt from discharge when no valid return was filed; altering the declaration made under penalty of perjury makes a purported return ineffective.

Carroll v. United States (In Re Carroll) · filed 2004-06-09(a)(1)(B)(i)

Second, on her 1988 and 1989 1040A Forms, the declaration that the return is made under penalty of perjury was altered by Carroll when she added the words “without prejudice and under duress.” An altered jurat on a tax return makes the return ineffective and the tax nondischargeable under § 523(a)(1)(B)®.