Mallo v. Internal Revenue Service (In Re Mallo)

McHUGH, Circuit Judge.

I. INTRODUCTION

These consolidated appeals require us to determine as a matter of first impression whether an untimely 1040 Form, filed after the Internal Revenue Service (IRS) has assessed the tax liability, is a tax return for purposes of the exceptions to discharge in § 523(a)(l)(B)(i) of the Bankruptcy Code. Exercising jurisdiction under 28 U.S.C. § 158(d)(1), we hold that it is not and affirm the district court’s decisions excluding the debtors’ tax liability from the general discharge orders of the bankruptcy courts.

II. BACKGROUND

A. Factual History

Edson Mallo and…