Weintraub v. Internal Revenue Service (In Re Weintraub)

MEMORANDUM OPINION GRANTING MOTION FOR SUMMARY JUDGMENT BY THE UNITED STATES

KAREN S. JENNEMANN, Bankruptcy Judge.

In its motion for summary judgment and reply (Doc. Nos. 9 and 15), the United States argues that the debtor’s tax liability for the years 1992 and 1993 should be excepted from discharge pursuant to 11 U.S.C. § 523(a)(1)(B)® because the debt- or’s late filed Forms 1040 were not “returns” within the meaning of section 523. 1 In his response, the debtor, Bernard Abraham Weintraub, argues that his late filed Forms 1040 were “returns” within the meaning of section 523 and that his tax…