Gonzalez v. Massachusetts Department of Revenue
- Summarized by Bodie Colwell , Preti Flaherty, LLP
- 10 years 10 months ago
- Citation:
- Gonzalez v. Massachusetts Dept. of Revenue, BAP No. MW 13-026 (B.A.P. 1st Cir. March 6, 2014)
- Tag(s):
-
- Ruling:
- The Bankruptcy Appellate Panel (the "BAP") AFFIRMED the Bankruptcy Court for the District of Massachusetts determination that state tax liabilities of the debtor were dischargeable even though his tax returns were filed late. Applying the Massachusetts law on the definition of a "return," the BAP found that the debtor's law filed returns were returns for the purposes of the "hanging paragraph" of section 523.
- Procedural context:
- Massachusetts Department of Revenue (the "MDOR") appeals from the Bankruptcy Court's determination that certain state income law liabilities of the debtor were dischargeable, even though the corresponding tax returns were filed late.
- Facts:
- In February 2005, the debtor filed his Massachusetts resident income tax returns for the tax years of 1999 through 2002. in July 2005, the debtor filed his returns for tax years 2003 and 2004. Although the returns were overdue,they were filed prior to any assessment by the Commission of Revenue. In April 2010, the debtor filed his voluntary petition for chapter 7 relief and in September 2010 he received a discharge of his debts pursuant to section 727. In November 2011, the debtor commenced an adversary proceeding against the MDOR seeking a determination that his prepetition state income tax liabilties had been discharged.
- Judge(s):
- Deasy, Caban, Finkle
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