Legal Opinion
Giacchi v. United States of America Department of the Treasury Internal Revenue Service
Court of Appeals for the Third Circuit
Decided May 5, 2017No. 15-3761PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
ROTH, Circuit Judge
In this appeal, we must determine whether Internal Revenue Service Forms 1040, filed after the IRS has made an assessment of the taxpayer’s liability, constitute “returns” for purposes of determining the dischargeability in bankruptcy of tax debts under 11 U.S.C. § 523(a)(1)(B). Thomas Giacchi did not file tax returns on time for the years 2000, 2001, or 2002. Instead, he filed the forms years after they were due and after the Internal Revenue Service had assessed a liability against him. In 2010 and 2012, Giacchi filed for bankruptcy, and in 2013 he…
2Cases cited15 opinions
- Beard v. Comm'rUnited States Tax Court · 1984
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
- In Re: James H. Hatton Debtor. United States of America v. James H. HattonCourt of Appeals for the Ninth Circuit · 2000
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3Cited by6 opinions
- In re DefrezeUnited States Bankruptcy Court, W.D. New York · 2018
- Nedelka v. Internal Revenue Serv. (In re Nedelka)United States Bankruptcy Court, D. Delaware · 2018
- FARBERDistrict Court, E.D. Pennsylvania · 2025
- Golden v. United States of America (Internal Revenue ServiceUnited States Bankruptcy Court, E.D. California · 2022
- In Re: StarlingDistrict Court, S.D. New York · 2021
1 more not listed; retrieve them via the Exa API.