In Re William C. Hindenlang, Debtor. United States of America v. William C. Hindenlang

OPINION

MOORE, Circuit Judge.

William C. Hindenlang, a Chapter 7 debtor in bankruptcy, seeks to discharge certain federal tax liabilities under 11 U.S.C. § 727. The United States argues that Hindenlang falls under the exceptions to discharge provision in 11 U.S.C. § 523(a)(1)(B), which prohibits discharge of taxes for which the debtor did not file a return. Here, Hindenlang filed Forms 1040 only after the Internal Revenue Service (“IRS”) had calculated its own assessment of Hindenlang’s liability by its authority under 26 U.S.C. § 6201, after which Hindenlang’s late-filed forms served no…