US v. Mitchell (In re Mitchell)

Citation:
No. 10-10596 (11th Cir. Feb. 24, 2011)
Tag(s):
Ruling:
Reverse decisions of the District Court and the Bankruptcy Court for clear error. Debtor's discretionary spending habits and failure to file tax returns supported finding that Debtor had willfully attempted to evade or avoid taxes and, accordingly, Debtor's federal tax debts were non-dischargeable pursuant to Bankruptcy Code section 523(a)(1)(C).
Procedural context:
Appeal from United States District Court for the Middle District of Georgia, affirming the decision of the Bankruptcy Court.
Facts:
Debtor failed to file or pay federal income taxes on claim that, for a period, his expenses exceeded his income. Even after his income rose above $170,000, Debtor continued to fail to file returns or make any payment toward his past due tax obligations. Debtor's claim was that he did not have sufficient income to pay what he estimated to be a tax bill of over $300,000 and he was not yet prepared to "open up that can of worms."

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