Southern California Bankruptcy Law Blog

Tag Archives: Martin Smith v. IRS

The Ninth Circuit’s Martin Decision

Posted in Chapter 7, Tax debts

I have written several times about discharging income tax debt in bankruptcy.  Some time ago I wrote a post that dealt with the question of whether a return filed after a substitute for return is a return for bankruptcy discharge purposes.  At the time, I reported that the question hadn’t been addressed by the Ninth… Continue Reading

Arguments On SFRs Before The Ninth Circuit

Posted in Tax debts

I have written several times about discharging income tax debt in bankruptcy.  My most recent post on this topic dealt with the question of whether a return filed after a substitute for return is a return for bankruptcy discharge purposes.  I reported that the question hasn’t been addressed by the Ninth Circuit Court of Appeals. … Continue Reading