- 10 -
petition on July 27, 1999, within 3 years of the date on which
her 1996 income tax return was due. As a result, petitioner’s
chapter 7 bankruptcy discharge did not absolve her of her 1996
income tax liability.
Petitioner’s 1995 Income Tax Liability
With respect to petitioner’s 1995 income tax liability,
respondent acknowledges that petitioner’s 1995 income tax return
was due on April 15, 1996, more than 3 years before the chapter 7
filing on July 27, 1999. Respondent asserts, however, that
petitioner’s 1995 income tax liability was not discharged because
of principles of equitable tolling, citing as support for his
assertion the recent decision of the U.S. Supreme Court in Young
v. United States, supra.
In Young v. United States, supra at 44-45, the taxpayers’
1992 income tax return was due on October 15, 1993. The
taxpayers filed a chapter 13 bankruptcy petition on May 1, 1996,
followed by a chapter 7 bankruptcy petition on March 12, 1997.
Id. The Bankruptcy Court dismissed the taxpayers’ chapter 13
petition on March 13, 1997, pursuant to the taxpayers’ motion,
and granted a chapter 7 discharge on June 17, 1997. Id.
Thereafter, the taxpayers refused to make payments on their 1992
income tax liability, claiming that the liability was a debt
outside of the lookback period and, therefore, was discharged.
Id.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011