ConsiderChapter13.org offers a forum to advance continuing education of consumer bankruptcy via access to insightful articles, informative webinars, and the latest industry news. Join now to benefit from expert resources and stay informed.
These informative sessions are led by industry experts and cover a range of consumer bankruptcy topics.
Written by industry experts, these articles provide in-depth analysis and practical guidance on consumer bankruptcy topics.
The Academy is the go-to source for the latest news and analysis in the Chapter 13 bankruptcy industry.
Critical Case Comment
Print This Article
Link to Post:
By Henry E. Hildebrand, III, Chapter 13 Standing Trustee for the Middle District of Tennessee (Nashville)
Mallo v. Internal Revenue Service, 774 F.3d 1313 (10th Cir. December 29, 2014). A debtor’s filing of an untimely 1040 tax return form, filed after the Internal Revenue Service has already assessed a tax liability, is not a tax return for purposes of § 523(a)(1).
Case Summary
In consolidated cases, the debtors did not file tax returns for the years 2000 and 2001 which led to the Internal Revenue Service involuntarily assessing taxes in 2005. The Internal . . .
It looks like you are not signed in or registered! This content is only available to members.
Or sign in below:
Related Articles
Musings from a Hapless Former BAP Law Clerk: Part 3 – the Standards of Review
NDC Small Sponsorship Program
Bankruptcy Rules, New and Proposed
We Love You Dan (“Stingray”) Brunner!!
Chapter 13 Trustees Must Return Percentage Fees. Yea, Now What?
From the Editor – Debtor’s Attorney
Generative AI, Degenerative Ethics
By the Numbers from Judge Anderson
From the Editor
Thoughts on Zealous Advocacy: When Do Bankruptcy Lawyers Cross the Line? Part 1 History of Zealous Advocacy