(Bankr. S.D. Ind. Apr. 8, 2016)
The bankruptcy court addresses whether certain tax penalty claims are dischargeable. The court finds certain penalties are dischargeable because they arose out of tax returns filed outside the three-year window provided in 11 U.S.C. § 523(a)(7). However, other penalties were not dischargeable because they arose out of a tax return filed within the three-year window. Opinion below.
Attorney for Debtors: Camden & Meridew, P.C., Julie A. Camden
Attorneys for Defendant: U.S. Department of Justice, Tax Division, Sarah Thomas Mayhew, Peter Sklarew
Author: Matt Lindblom