Rochelle's Daily Wire

ABI Exclusive

Ninth Circuit Takes a Hard Line on What’s an Equivalent Tax Return for Dischargeability

Interpreting the hanging paragraph in Section 523(a), the Ninth Circuit sticks to the Beard test in deciding whether something is close enough to a tax return to justify discharging a tax debt.

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Opinion Link

Case Details

Case Citation

Sienega v. State of California Franchise Tax Board (In re Sienega), 20-60047 (9th Cir. Dec. 6, 2021)

Case Name

Sienega v. State of California Franchise Tax Board (In re Sienega)

Case Type

Consumer
Court