11th Circ. Says Tax On Late-Filed Forms Not Dischargeable

By Eric Kroh (March 30, 2016, 7:38 PM EDT) -- The Eleventh Circuit said Wednesday that an individual's tax debts were not dischargeable in bankruptcy because his tax returns were filed after the due date and thus do not constitute an honest and reasonable attempt to satisfy the requirements of the tax law.

The appellate court said it joined with the Fourth, Sixth, Seventh and Ninth Circuits in finding that delinquent tax returns fail the fourth prong of the so-called Beard test, which determines if a tax return is valid for purposes of discharging tax debts in bankruptcy.

"Failure to file a timely return, at least without a legitimate excuse or...

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