Kriss v. United States, No. 21-1206 (1st Cir. 2022)
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The First Circuit affirmed the judgment of the district court affirming the ruling of the bankruptcy court that the tax liabilities relevant to this appeal had not been discharged, holding that, under the subjective version of the so-called "Beard test," Appellant never filed "returns" for the tax years at issue.
The IRS assessed tax believed to be due from Appellant, including penalties and interest, for tax year 1997 in the amount of $30,568 and tax year 2000 in the amount of $46,344. Appellant did not pay the overdue taxes and later filed a chapter 13 petition for bankruptcy. In 2017, Appellant received a discharge. At issue was whether Appellant's discharge covered his debts to the IRS. The bankruptcy court concluded that the tax liabilities at issue had not been discharged. The district court affirmed. The First Circuit affirmed, holding that, applying the Beard test that Appellant urged the bankruptcy court to adopt, Appellant's filings did not represent "an honest and reasonable attempt to satisfy the requirements of the Federal income tax law."
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