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We conclude that, because petitioner’s late filings of the
1992 and 1993 Federal tax returns took place after the
commencement of the 2-year period preceding the filing of the
bankruptcy petition, petitioner’s tax liabilities for those years
were not discharged in the bankruptcy proceedings. See 11 U.S.C.
sec. 523(a)(1)(B)(ii).10 Accordingly, the Appeals officer
correctly determined that respondent could proceed with
collection. We shall therefore grant respondent’s motion for
summary judgment.
To reflect the foregoing,
An appropriate order
and decision will be entered.
10 None of the cases we have found dealing with 11 U.S.C.
sec. 523(a)(1)(B)(ii) has addressed a situation where the return
was filed late and after the bankruptcy petition date. 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.
See S. Rept. 95-989, at 78 (1978) (“The late return rule applies
* * * to late returns filed after the petition in Title 11 was
filed”).
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