- 18 - whether the unpaid liabilities are excepted from discharge under 11 U.S.C. sec. 523(a)(1)(B). A. Filing of “Returns” Under 11 U.S.C. Section 523(a)(1)(B) As relevant here, 11 U.S.C. sec. 523(a)(1)(B) excepts from discharge a tax debt if “a return, if required, was not filed”. The evidence in the record indicates, and petitioner has not disputed, that he was required to file Federal income tax returns for the years 1993, 1994, and 1995. The parties stipulated that petitioner did not file tax returns for these years. Further, the evidence in the record indicates that respondent prepared SFRs for petitioner for each of these years. The relevant issue is whether the SFRs prepared by respondent in this case constitute “returns” within the meaning of 11 U.S.C. sec. 523(a)(1)(B). This is the first opportunity that this Court has had to consider the issue. 9(...continued) 2. Any judgment not obtained in this court is null and void as to the personal liability of the Debtor(s) regarding the following: (a) debts dischargeable under 11 U.S.C. � 523(a); (b) debts alleged to be excepted from discharge under 11 U.S.C. � 523(a)(2), (4), (6) or (15) unless determined by this court to be nondischargeable; (c) debts determined by this court to be discharged.Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
Last modified: May 25, 2011