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Bankruptcy Tax Discharge Appeal Ruling by Scribd Government Docs is a document available to read on EtoBox.
This case examines whether a debtor who intentionally fails to pay taxes, but properly files tax returns acknowledging taxes owed, can be considered to have willfully attempted to evade or defeat taxes under the bankruptcy code. The lower courts had differing opinions on this issue. The appellate court concludes that interpreting failure to pay acknowledged taxes as tax evasion would go against the purpose of allowing honest debtors a fresh start in bankruptcy, and that Congress distinguishes between evasio
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- Scribd Government Docs
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- EN