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....

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!