[CLBS] (no subject)

[Shawn Miller]

Looks like I have some more reading to do.  Thanks for all of your help

On Tue, May 21, 2019 at 12:02 PM Paul Ross <paul at idbankruptcylaw.com> wrote:

> Assuming you are referencing personal tax returns, not a trust or other
> tax.  523(a)(1) is where you will research.  Make sure you review the
> paragraph at the end of 523(a) which defines return.
>
> There is a split of circuits.  If I recall 5th Circuit says never
> discharged, I don't recall where our 9th falls, I think it permits
> discharge if you meet the test.
>
> But you will have to review your facts more closely regarding 523(a)(1)
> and whether there is claimed evasion, false or fraud returns, etc.
>
> On Tue, May 21, 2019 at 11:34 AM Shawn Miller <shawngmillerlaw at gmail.com>
> wrote:
>
>> quick question regarding the dischargeability of tax debt.  Client has old
>> Idaho state tax debt from 2008-2010.  I was told that because she never
>> filed the returns for those years they are not dischargeable even though
>> Idaho assessed 10,000 in tax liability over 8 years ago and have been
>> garnishing tax refunds.  I can't find any authority to support that
>> conclusion.  Does anyone have any statute or case law that clarifies when
>> state taxes are assessed for discharge purposes?
>>
>> --
>> Miller Law PLLC
>> 6901 W. Emerald St. Ste 203
>> Boise, ID 83704
>> Phone: 208-901-1647
>> Fax:208-906-8667
>> Email:  shawngmillerlaw at gmail.com
>>
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>
>
> --
> Idaho Bankruptcy Law
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> F: (208) 416-6996
>
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-- 
Miller Law PLLC
6901 W. Emerald St. Ste 203
Boise, ID 83704
Phone: 208-901-1647
Fax:208-906-8667
Email:  shawngmillerlaw at gmail.com

*ATTENTION*:  This email and any attachments are intended for the addressee
only and may contain legally privileged or confidential information.  If
you are not the intended recipient of this email, disregard and delete it
immediately.  Any unauthorized use or dissemination  is strictly
prohibited.  If you have received this message in error please contact the
sender at the email address provided above.