Wogoman v. Internal Revenue Service (In re Wogoman)

OPINION

CORNISH, Bankruptcy Judge.

The question we are asked to decide on appeal is whether the Form 1040 filed by the debtors approximately 17 months after the IRS had determined and assessed their taxes is a return for purposes of exception to discharge. The debtors appeal the bankruptcy court’s order determining that their federal income tax liability for tax year 2001 is excepted from discharge pursuant to 11 U.S.C. § 523(a)(1)(B)(i).1 Section 523(a)(1)(B)® provides that a debtor is not discharged from any debt for a tax with respect to which a return was not filed. Having reviewed the…