Dischargeability of Nonpriority Taxes for Late-Filed Tax Return

In re Lowrie, 162 B.R. 864 (Bankr. D. Nev. 1994); In re Hofmann, 76 B.R. 853 (Bankr. S.D. Fla. 1987); In re Gushue, 126 B.R. 202 (Bankr. E.D. Pa. 1991); In re Jerauld, 208 B.R. 183, 188 (B.A.P. 9th Cir. 1997); Beard v. Comm’r, 82 T.C. 766 (1984); Badaracco v. Comm’r, 464 U.S. 386 (1984); In re Hindenlang, 205 B.R. 874. 878 (Bankr. S.D. Ohio 1997); In re Hindenlang, 164 F.3d 1029, 1034-1035 (6th Cir. 1999); In re Moroney, 352 F.3d 902, 906 (4th Cir. 2003); In re Hatton, 216 B.R. 278 (B.A.P. 9th Cir. 1997); In re Colsen, 446 F.3d 836 (8th Cir. 2006); In re Payne, 431 F.3d 1055, 1058 (7th Cir. 2005); In re Creekmore, 401 B.R. 748, 751 (Bankr. N.D. Miss. 2008); In re Casano, 473 B.R. 504, 507 (Bankr. E.D.N.Y. 2012); In re Wogoman, 475 B.R. 239, 248-249 (B.A.P. 10th Cir. 2012); In re Brown, 489 B.R. 1, 5 (Bankr. D. Mass. 2013); In re Gonzalez, 506 B.R. 317, 328 (B.A.P. 1st Cir. 2014); In re McCoy, 666 F.3d 924, 932 (5th Cir. 2012); In re Mallo, 774 F.3d 1313, 1321 (10th Cir. 2014); Fahey v. Mass. Dept. of Rev., 779 F.3d 1 (1st Cir. 2015); In re Coyle, 524 B.R. 863, 867 (Bankr. S.D. Fla. 2015); In re Smith, 828 F.3d 1094, 1096-1097 (9th Cir. 2016); In re Giacchi, 856 F.3d 244, 247-248 (3d Cir. 2017); In re Justice, 817 F.3d 738, 743 (11th Cir. 2016); In re Rhodes, 498 B.R. 357, 362 (Bankr. N.D. Ga. 2013); In re Pitts, 497 B.R. 73 (Bankr. C.D. Cal. 2013).