Wilson v. United States (In Re Wilson)

OPINION

NUGENT, Bankruptcy Judge.

The United States of America, acting through the Internal Revenue Service (the “IRS”), appeals from a summary judgment order holding that tax penalties assessed against Rickie Allen Wilson (“Wilson”) for filing frivolous returns under 26 U.S.C. § 6702 are dischargeable under 11 U.S.C. § 523(a)(7)(B). 1 Relying on the Tenth Circuit’s Roberts case, 2 the bankruptcy court held that the event giving rise to these penalties was Wilson’s failure to file timely returns for tax years outside the three-year lookback period provided for in § 523(a)(7)(B), rendering the…