(United States Ninth Circuit) - In a debtor's adversary proceeding seeking a determination that his federal income tax liabilities were dischargeable in bankruptcy,the district court's order reversing the bankruptcy court and entering summary judgment in favor of the IRS is affirmed where: 1) the debtor's tax liabilities were non-dischargeable under 11 U.
S.
C. section 523(a)(1)(B)(i), which exempts from discharge any debt for a tax with respect to which a return was not filed; and 2) debtor's late-filed Form 1040 did not represent an honest and fair attempt to satisfy the requirements of the tax law, or he therefore did not file a 'return' within the meaning of section 523(a)(1)(B)(i).
Source: findlaw.com