State of Maryland v. Ciotti

How courts have described this case

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

• rejecting a similar argument that the IRS’s notification to the state relieved the taxpayer of the duty to report the changed assessment
• rejecting a similar argument that the IRS’s notification to the state relieved the taxpayer of the duty to report the changed assessment
• applying the Fourth Circuit's version of Beard , which is identical in all substantive respects
• “Congress amended the statute to refer to the failure to file or give ‘a return, or equivalent report or notice, if required.’ In so doing, Congress clearly expanded the class of requirements that, when they are not met, preclude dis-chargeability.”
• applying Beard/Hindenlang to tax documents filed under Massachusetts state law
• “Congress determined that the same policy reasons that justify precluding the discharge of tax debt when the debtor failed to file a return also justify precluding the discharge of tax debt when the debtor failed to file or give a required report or notice corresponding to that debt.”

Source: CourtListener parenthetical corpus (CC0).