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A purpose of the return requirement in 11 U.S.C. sec.
523(a)(1)(B) is to prevent a debtor who has ignored the filing
requirements from escaping liability for unpaid taxes through the
debtor’s own misconduct. In re Hindenlang, 164 F.3d 1029, 1032
(6th Cir. 1999); In re Bergstrom, 949 F.2d 341, 342 (10th Cir.
1991). This corresponds with the principle that “‘good faith and
candor are necessary prerequisites to obtaining a fresh start.’”
In re Hindenlang, supra at 1032 (quoting In re Zick, 931 F.2d
1124, 1129 (6th Cir. 1991)). The preparation of an SFR by the
Commissioner is a simple administrative step which allows the
assessment and collection process to begin. If an SFR
constitutes a “return” within the meaning of 11 U.S.C. sec.
523(a)(1)(B), then the result of completing this administrative
procedure effectively would be to excuse a nonfiling taxpayer
from his own deliberate misconduct. This interpretation would
render 11 U.S.C. sec. 523(a)(1)(B) a nullity. In re Pruitt, 107
Bankr. 764, 766 (Bankr. D. Wyo. 1989).
The term “return” is not defined in the Bankruptcy Code. In
defining the term under 11 U.S.C. sec. 523(a)(1), other courts
have looked to the Internal Revenue Code and cases decided by
this Court for assistance. See, e.g., In re Hatton, supra at
1060; In re Hindenlang, supra at 1032; In re Bergstrom, supra at
343. Section 6020 specifically discusses returns prepared for or
executed by the Secretary, but neither that section nor any other
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