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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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