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discharge under section 727 of the Bankruptcy Code tax
liabilities with respect to which: (1) A return was not filed,
or (2) a return was filed after its allowed due date and after
the commencement of the 2-year period immediately preceding the
filing date of a bankruptcy petition.
Respondent argues that because petitioner filed his Federal
tax returns on August 5, 2001, which is both after their original
due dates and after August 3, 1999 (the commencement of the 2
years prior to the filing of the bankruptcy petition), the
discharge of these liabilities is disallowed by section 523(a) of
the Bankruptcy Code.
In his petition, petitioner does not dispute that the filing
of an overdue return after the commencement of the 2-year period
would preclude discharge of his tax liabilities. Rather,
petitioner argues that respondent was aware of his tax
6(...continued)
(a) A discharge under section 727 * * * of this title does
not discharge an individual debtor from any debt--
(1) for a tax or a customs duty--
* * * * * * *
(B) with respect to which a return, if required--
(i) was not filed; or
(ii) was filed after the date on which such
return was last due, under applicable law or under any extension,
and after two years before the date of the filing of the
petition; * * *.
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