For Bankruptcy Purposes, the Ninth Circuit Bankruptcy Appellate Panel Asks: When is a Tax Return Not a Tax Return? — Then Provides An Answer Different From Other Circuits’

Court of Appeals Rejects Literal Construction of Bankruptcy Code section 523(a)(1), Ruling Court Must Determine Whether Debtors Subjectively Made an Honest and Reasonable Attempt to Satisfy the Tax Law

In a December 17, 2015 decision in United States v. Martin (In re Martin), 2015 WL 9252590 (9th Cir. BAP 2015) the Bankruptcy Appellate Panel of the Ninth Circuit Court of Appeals (the “Panel”), defined what qualifies as a tax return for dischargeability purposes, specifically disagreeing with three other Courts of Appeals.

Filed under:
USA, Insolvency & Restructuring, Litigation, Tax, Paul Hastings LLP, Ninth Circuit, Bankruptcy Appellate Panel
Authors:
Nancy L. Iredale , Stephen J. Turanchik
Location:
USA
Firm:
Paul Hastings LLP