2.4.a Section 523 Exceptions To Discharge In Chapter 7
| Jurisdiction | United States |
a. The five rules in a nutshell5
There are three "time" rules that govern tax discharge. The purpose of the time periods is also to set a limit on the government's right to actively collect a tax. In re Colvin, 203 B.R. 930, 937 (N.D. Tex. 1996); In re Cool Fuel, 210 F.3d 999 (9th Cir. 2000). There are an additional two rules that basically address the taxpayer's conduct with regard to filing tax returns and tax evasions. These five rules are discussed below.
5Some authorities offer six rules...
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