Tax Debts On Late Returns Not Dischargeable, 10th Circ. Says

Law360, New York (January 2, 2015, 5:38 PM EST) -- The Tenth Circuit has affirmed in a case of first impression that a tax debt is not dischargeable in bankruptcy even if a taxpayer files an untimely Form 1040 before the Internal Revenue Service has assessed a tax liability.

A late-filed tax return serves no purpose and is not a return for the purpose of Bankruptcy Code Section 523(a), which provides that a debtor's tax liabilities for which a return was not filed are excepted from discharge, the three-judge panel said in a Dec. 29 opinion.

"The plain and unambiguous language of § 523(a) excludes from the definition of 'return' all...

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