In re Brown (01-11429, Adv. No. 01-01033)

Debtor sought a determination that certain federal income tax liabilities were dischargeable. The Court held the taxes nondischargeable under 11 U.S.C. § 523(a)(1)(B) due to Debtor’s failure to file tax returns. Substitute returns completed by the IRS did not constitute returns under § 523(a)(1)(B) because they were not signed by Debtor and because Debtor refused to cooperate in their preparation. An installment agreement signed by Debtor did not constitute a return because it did not contain the information necessary to calculate tax liability.

Tuesday, May 14, 2002