This matter was before the Court on cross motions for summary judgment regarding whether or not the Debtor's 2005 and 2006 tax debts were non-dischargeable. The IRS assessed liability under 26 U.S.C. Section 6020(b). 11 U.S.C. Section 523(a) excepts from discharge debts for taxes in which a return is required but not filed. Section 523(a)(*) defines return to exclude returns made by the IRS under Section 6020(b). The Debtor did not file a return in either 2005 or 2006 and the IRS' assessment of those tax liabilities under Section 6020(b) precludes the Debtor from receiving a discharge as to these debts. The Court found the debt to be non-dischargeable and granted summary judgment in favor of the IRS.
Monday, May 2, 2022