Again, according to Elmer Martin: focus on "including applicable filing
requirements", which includes due dates, and the significance of that,
added to the end of 523a. There are three decisions.
I haven't seen that be the case here in the 9th circuit....yet....
*************************
Mark J. Markus
Law Office of Mark J. Markus
11684 Ventura Blvd. PMB #403
Studio City, CA 91604-2652
(818)509-1173 (818)509-1460 (fax)
web:
http://www.bklaw.com/
This Firm is a Qualified Federal Debt Relief Agency (see what this means at
http://bklaw.com/bankruptcy-blog/2008/0 ... efinition/)
________________________________________________
NOTICE: This Electronic Message contains information from the law office of Mark J. Markus that may be privileged. The information is intended for the use of the addressee only. If you are not the addressee, note that any disclosure, copy, distribution or use of the contents of this message is prohibited.
IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication.
On 6/19/2010 10:55 AM, John Faucher wrote:
>
>
> Okay, I'll bite. How do you get to that result under the Code as
> amended in 2005? I spent three years at IRS after BAPCPA, and even we
> didn't read the Code this strictly.
>
> - John D. Faucher
>
>
> On 6/18/10 11:56 PM, "Mark J. Markus" wrote:
>
>
>
>
>
>
> Elmer Martin just pointed out to me that the 2005 amendments
> changed the
> code so that if the return is filed late--even one day late--after
> the
> last day it is due to be filed (with extensions), it is forever
> non-dischargeable.
>
> *************************
> Mark J. Markus
> Law Office of Mark J. Markus
> 11684 Ventura Blvd. PMB #403
> Studio City, CA 91604-2652
> (818)509-1173 (818)509-1460 (fax)
> web:
http://www.bklaw.com/
> This Firm is a Qualified Federal Debt Relief Agency (see what this
> means at
>
http://bklaw.com/bankruptcy-blog/2008/0 ... efinition/)
> ________________________________________________
> NOTICE: This Electronic Message contains information from the law
> office of Mark J. Markus that may be privileged. The information
> is intended for the use of the addressee only. If you are not the
> addressee, note that any disclosure, copy, distribution or use of
> the contents of this message is prohibited.
> IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements
> imposed by the IRS, we inform you that any U.S. tax advice
> contained in this communication (or in any attachment) is not
> intended or written to be used, and cannot be used, for the
> purpose of (i) avoiding penalties under the Internal Revenue Code
> or (ii) promoting, marketing or recommending to another party any
> transaction or matter addressed in this communication.
>
> On 6/17/2010 5:29 PM, Mark J. Markus wrote:
> > There are exceptions and nuances, but essentially the tax (for income
> > taxes) must be:
> >
> > (a) must be for a tax year for which a return (if required) is
> LAST DUE
> > to be filed more than 3 years prior to the filing of the
> bankruptcy case
> > (this period is tolled for any time a prior bankruptcy case was
> pending);
> >
> > (b) the return was actually filed more than 2 years prior to the
> filing
> > of the bankruptcy case (beware, if the IRS or agency filed a
> substitute
> > return for any given prior year, it may NEVER be dischargeable);
> >
> > (c) not assessed within 240 days (+30 days) prior to filing the
> > bankruptcy case (this time period is tolled during any offers in
> compromise)
> >
> > (d) no attempt to willfully evade the payment of the tax
> >
> > *************************
> > Mark J. Markus
> > Law Office of Mark J. Markus
> > 11684 Ventura Blvd. PMB #403
> > Studio City, CA 91604-2652
> > (818)509-1173 (818)509-1460 (fax)
> > web:
http://www.bklaw.com/
> > This Firm is a Qualified Federal Debt Relief Agency (see what
> this means at
>
http://bklaw.com/bankruptcy-blog/2008/0 ... efinition/)
> > ________________________________________________
> > NOTICE: This Electronic Message contains information from the law
> office of Mark J. Markus that may be privileged. The information
> is intended for the use of the addressee only. If you are not the
> addressee, note that any disclosure, copy, distribution or use of
> the contents of this message is prohibited.
> > IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements
> imposed by the IRS, we inform you that any U.S. tax advice
> contained in this communication (or in any attachment) is not
> intended or written to be used, and cannot be used, for the
> purpose of (i) avoiding penalties under the Internal Revenue Code
> or (ii) promoting, marketing or recommending to another party any
> transaction or matter addressed in this communication.
> >
> >
> > On 6/17/2010 2:59 PM, jan.quaglia wrote:
> >
> >> when is IRS debt dischargeable?...how many years have to go by
> in order to receive a discharge for tax debt?
> >>
> >>
> >>
> >> ------------------------------------
> >>
> >> Yahoo! Groups Links
> >>
> >>
> >>
> >>
> >>
> >>
> >
> > ------------------------------------
> >
> > Yahoo! Groups Links
> >
> >
> >
> >
> >
>
>
>
>
> - John D. Faucher
>
>
>
>
>
>
>
The post was migrated from Yahoo.