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From the Editor – Discharge
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By The Honorable William Houston Brown (Retired)
Post-assessment returns filed by debtors did not qualify as “returns” under § 523(a)(1)(B). IRS established that it had already assessed taxes for specific tax years and had prepared its substitute returns; therefore, the post-assessment returns filed by the Chapter 13 debtors did not qualify as “returns” for purposes of discharge under § 523(a)(1)(B), under Sixth Circuit authority. Earls v. United States (In re Earls), 549 B.R. 871 (Bankr. S.D. Ohio. 2016).
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The Honorable William Houston Brown retired in . . .
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