Fernandez v. Internal Revenue Service (In Re Fernandez)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• creditor properly exercises discretion when choosing not to file complaint to deter mine dischargeability of debt under Section 523(a)(1) until after discharge order is entered
• legislative history of § 523(a) reflects Congress’ intent to preclude the dischargeability of tax obligations on which Debtor made a fraudulent return or willfully attempted to evade or defeat a tax liability
• legislative history of § 523(a) reflects Congress’ intent to preclude the dischargeability of tax obligations on which Debtor made a fraudulent return or willfully attempted to evade or defeat a tax liability
• failure to make voluntary payments, failure to file
• “Nondischargeability is not limited to finding a fraudulent return.”

Source: CourtListener parenthetical corpus (CC0).