By Morgan King, King Law Practice (Dublin, CA)
Court explores evidence of willful intent under 11 U.S.C. § 523(a)(1)(B) and finds debtor innocent based on civil standard of proof. Taxes discharged. Quiroz v. United States ex rel. Internal Revenue Serv. (In re Quiroz) (Bankr. N.D. Okla., 2018)
In this case the IRS objected to discharge of taxes based on the debtor's alleged attempts to evade payment.
The court considered the evidence, including the debtor's expenditures on allegedly "discretionary" items such as home improvement, two horses, gambling, contributions to his . . .
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