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Late-Filed Tax Returns under 523(a)() and First Circuit Divide

Journal Issue
Jun 2014
Column Name
Feature
Citation
John Luze, Late-Filed Tax Returns under § 523(a)(*) and First Circuit Divide, XXXIII ABI Journal 6, 56-57, 98, June 2014
Bankruptcy Code
523
Topic Tags
Consumer Bankruptcy
Consumer Debt
Discharge/Dischargeability
Bankruptcy Taxation
Cases Discussed
Perkins v. Massachusetts Dep’t of Revenue, No. 13-30107, 2014 WL 896745 (D. Mass. March 7, 2014); Gonzalez v. Massachusetts Dep’t of Revenue (In re Gonzalez), 506 B.R. 317 (B.A.P. 1st Cir. 2014).
Journal Authors
John Luze
Journal Date
Bankruptcy Rule
none
2014

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