The NACTT Academy offers a comprehensive community for bankruptcy professionals seeking to advance their education in consumer bankruptcy.
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.
From the Editor – Discharge
Print This Article
Link to Post:
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).
______________________________
The Honorable William Houston Brown retired in . . .
It looks like you are not signed in or registered! This content is only available to members.
Or Sign In Below:
Related Articles
Are Direct Payments by Debtor on Mortgage Considered Payments “Under the Plan” for Purposes of Discharge?
The Proposed Consumer Bankruptcy Reform Act: A Political Analysis
Critical Case Comment – Relief from Stay, Check; But Better Act Fast
Tax Projections and the Means Test – Part II
Diaz: Is it Really a Tax Refund?
Rule 3002.1 Does Not Justify Punitive Sanctions
IRS Updates Guidance for Deductible Business, Charitable, Medical and Moving Expenses
Evidentiary Issues Arising from Attempts to Prove Alleged “Facts” Stated in The Monster Mash
Put Me In Coach, I’m Ready To Play
Is Nunc Pro Tunc Really Sunk?