ABI Commission on Consumer Bankruptcy - Definition of “Tax Return” for Purposes of Nondischargeability • NACTT Academy

ABI Commission on Consumer Bankruptcy – Definition of “Tax Return” for Purposes of Nondischargeability

By Henry E. Hildebrand, III and Sloan Hastings

Section 523(a)(1) excepts from discharge taxes that are priority claims under § 507(a)(8). One of § 507(a)(8)’s provisions makes debts not dischargeable for income taxes requiring the filing of a tax return due during the three years prior to filing bankruptcy. It is this “recent years taxes nondischargeable” moniker that leads many to assume that all taxes are nondischargeable. The second discharge exception applies to tax obligations in which a required return (i) was not filed or (ii) was filed after the due date but . . .

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