Old taxes not discharged???!?

[justbroke]

Well McCoy is in line with what I wrote earlier. So, I don't really have anything else to add.

It is interesting, though, that a return filed by the IRS for you, but with information that you provide, is a "return" for purposes of the code (26 USC 6020(a)). However, the other type of "SFR" is not a "return" for purposes of the code (26 USC 6020(b)). An interesting distinction.

[runner4life]

Also, my experience has been that even if you meet all the "rules", 2 year, 3 year, 24o day, etc. The IRS still get's you by claiming your client "willfully evaded" taxes. There is case law that defines "willful evasion." For example, certain case law states that if you are a tax attorney OR Accountant you may automatically be found as a "willful" evader.

[justbroke]

Also, my experience has been that even if you meet all the "rules", 2 year, 3 year, 24o day, etc. The IRS still get's you by claiming your client "willfully evaded" taxes. There is case law that defines "willful evasion." For example, certain case law states that if you are a tax attorney OR Accountant you may automatically be found as a "willful" evader.

This makes no sense to me. This has nothing to do what the IRS claims. This is a bankruptcy court. The IRS would need to prove that the "debtor made a fraudulent return or willfully attempted in any manner to evade or defeat such tax". In fact, the IRS Manual says this... "[W]hat constitutes a willful attempt to evade or defeat taxes under 11 USC § 523(a)(1)(C) is not always clear." The IRM even goes on to say "[S]ome courts require the Service to prove some affirmative misconduct, such as concealed or fraudulently transferred assets."

Can you post the bankrupcy caselaw on this topic showing that a tax specialist (attorney or accountant) are automatically guilty of willful evasion in the bankruptcy context?

I don't see this as an easy burden for the IRS to have the taxes not discharged.