In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue Service

Affirmed by published opinion. Judge WILKINSON wrote the opinion, in which Judge TRAXLER and Judge PAYNE joined.

OPINION

WILKINSON, Circuit Judge.

The question in this case is whether delinquent personal income tax filings, submitted years after the Internal Revenue Service has already prepared its own assessments, constitute “returns” for purposes of the Bankruptcy Code. A debtor in bankruptcy is permitted to discharge personal income tax liabilities, but only if he has filed a return with the IRS reporting those tax liabilities. In the present case, because the debtor’s eventual submissions…