BAP Uses Hatton II Version of Beard Test to Determine Dischargeability of Untimely Filed Tax Returns
BAP Uses Hatton II Version of Beard Test to Determine Dischargeability of Untimely Filed Tax Returns The BAP for the Ninth Circuit held that the proper determination of the dischargeability of tax debt related to untimely filed tax returns is not limited to a narrow, exclusively objective analysis of the form and content of the […]