In Re: Gary Wayne Colsen, Debtor. Gary Wayne Colsen v. United States of America, (Internal Revenue Service)

How courts have described this case

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

• holding that a court’s inquiry was limited to an examination of whether the tax forms themselves—regardless of when filed—were filed in good faith
• holding that a court’s inquiry was limited to an examination of whether the tax forms themselves—regardless of when filed—were filed in good faith
• noting that the “information contained in the [debtor’s Form 1040s] was honest and genuine enough to result in thousands of dollars of abatements of tax and interest” and that the “IRS apparently ha[d] found [the] post-assessment returns useful”
• document’s contents, not timeliness, determined what constitutes a “return” for discharge purposes
• “The government’s position is that the debt for the 1992-1996 tax years is nondischargeable ... for Colsén’s failure to file ‘returns’ .... The burden of proof in this action is on the United States.”
• considering face of the documents only

Source: CourtListener parenthetical corpus (CC0).