Are federal income tax debts ever dischargeable in bankruptcy if the tax returns were filed late, and what are the exact time requirements involved?
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The searches the AI actually ran for this prompt.
SEED QUERY
Are federal income tax debts ever dischargeable in bankruptcy if the tax returns were filed late, and what are the exact time requirements involved?
3 real searches · 1 real-search pass
11 U.S.C. 523(a)(1) tax discharge three year two year 240 day late filed return circuit split McCoy Ninth CircuitGoogle ↗
OBSERVED
IRS bankruptcy tax discharge late filed returns 3 year 2 year 240 day rule officialGoogle ↗
OBSERVED
Ninth Circuit In re McCoy late filed tax return discharge 523(a) CaliforniaGoogle ↗
OBSERVED
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
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Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 3 queries…
Searches and sources
ChatGPT3 real searches · gpt-6
11 U.S.C. 523(a)(1) tax discharge three year two year 240 day late filed return circuit split McCoy Ninth Circuit Google ↗
IRS bankruptcy tax discharge late filed returns 3 year 2 year 240 day rule official Google ↗
Ninth Circuit In re McCoy late filed tax return discharge 523(a) California Google ↗
- 8.7.6 Appeals Bankruptcy Cases · irs.gov
- Publication 908 (2025), Bankruptcy Tax Guide · irs.gov
- MISCELLANEOUS RECOMMENDATIONS · taxpayeradvocate.irs.gov
- The One-Day Late Rule · caeb.uscourts.gov
- Massachusetts Department of Revenue v. Shek, No. 18-14922 (11th Cir. 2020) :: Justia · law.justia.com
- “returns.”⁹ The government notes that this approach, called the “one-day-late rule,” fails to harmonize provisions of § 523 that contemplate some late-filed forms are “returns.”¹⁰ We need not reach the question of whether the “one-day-late rule” is correct. Instead, we join our sister circuits in applying *Beard v. Commissioner of Internal Revenue*, which sets forth “the requirements of applicable nonbankruptcy law[,]” and we conclude that Giacchi’s tax debts are non-dischargeable.¹¹ · www2.ca3.uscourts.gov
- 5.9.17 Closing a Bankruptcy Case · irs.gov
- Salvador v. United States · justice.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
11 U.S.C. 523(a)(1) tax discharge three year two year 240 day late filed return circuit split McCoy Ninth Circuit OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS bankruptcy tax discharge late filed returns 3 year 2 year 240 day rule official OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
Ninth Circuit In re McCoy late filed tax return discharge 523(a) California OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |