When a Tax Return Isn’t a Tax Return: Dischargeability of Late-Filed Taxes

In re Mallo, 498 B.R. 268, 277 (D. Colo. 2013) aff’d 2014 WL 7360130 (10th Cir. 2014), Wogoman v. IRS (In re Wogoman), 475 B.R. 239 (10th Cir. BAP 2012),Beard v. C.I.R., 793 F.2d 139 (6th Cir. 1986), In re Gonzales, 506 B.R. 317 (1st Cir. BAP 2014) , In re McCoy, 666 F.3d 928 (5th Cir. 2012)