TITLE

McCoy: The Simmering Feud over Late-Filed Income Tax Returns

AUTHOR(S)
BERGER, ROBERT D.; DEINES, JEFFREY A.; McCALL, SHANE J.
PUB. DATE
June 2013
SOURCE
ABI Journal;Jun2013, Vol. 32 Issue 5, p16
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article discusses a perspective on late-filed tax returns referring to the court case, In re McCoy. It notes that the case indicated a simmering tension between parties with ambiguities and inconsistencies. It highlights the division among bankruptcy courts over the rule of the dischargeability of income taxes associated with late-filed income tax returns. Moreover, a provision is indicated under the Consumer Protection Act of 2005 concerning the purpose of dischargeability.
ACCESSION #
88012875

 

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