IRS Distorting Bankruptcy Law On Late Taxes, Justices Told

Law360, Washington (June 8, 2015, 3:53 PM EDT) -- Three debtors urging the U.S. Supreme Court to consider whether tax debts can be discharged in bankruptcy when the applicable tax return was filed late argued that keeping the underlying opinion in place would allow the Internal Revenue Service to misinterpret the law.

The petitioners are asking the high court to review a Dec. 29 opinion by the Tenth Circuit, in which a three-judge panel ruled that a late-filed tax return serves no purpose and is not a return for the purpose of Section 523(a), which provides that a debtor's tax liabilities for which a return was not filed are excepted from discharge....

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