When is a Tax Return not a Tax Return?

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In bankruptcy cases that involve discharge of tax liabilities, one of the criteria for consideration is a filed tax return. Various appeals courts have held that a late return is not a return for discharge purposes unless it is filed pursuant to IRC 6020(a). This section provides that if a taxpayer fails to file a return but gives the IRS all information necessary for it to prepare one; the IRS-prepared return signed by the taxpayer will constitute a valid return.

In the case In Re: Johnson, the U.S. Bankruptcy Court indicated that it would be following the above holding …read more

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