Colsen v. United States (In Re Colsen)

SCHERMER, Bankruptcy Judge.

The United States of America appeals the bankruptcy court 1 order and judgment excepting from discharge certain tax liabilities of Debtor Gary Wayne Colsen (“Debt- or”) pursuant to 11 U.S.C. § 523(a)(1)(B)®. We have jurisdiction over this appeal from the final order of the bankruptcy court. See 28 U.S.C. § 158®). For the reasons set forth below, we affirm.

ISSUE

The issue on appeal is whether the Debtor’s 1040 Forms filed after the Internal Revenue Service had assessed the tax liabilities qualify as returns for purposes of dischargeability under 11 U.S.C. §…