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IN RE DAWES

No. 09-3129.

652 F.3d 1236 (2011)

In re Donald W. DAWES; Phyllis C. Dawes, Debtors, United States of America, Appellant, v. Donald W. Dawes; Phyllis C. Dawes, Appellees, and Edward J. Nazar, Trustee, Defendant.

United States Court of Appeals, Tenth Circuit.

June 21, 2011.

Attorney(s) appearing for the Case

Patrick J. Urda, Attorney, Tax Division ( John A. DiCicco, Acting Assistant Attorney General; Bruce R. Ellisen, Attorney, Tax Division; and Lanny D. Welch, United States Attorney, with him on the briefs), United States Department of Justice, Washington, D.C., for Appellant.

Mark J. Lazzo, Mark J. Lazzo, P.A., Wichita, KS, for Debtors-Appellees.

Before TYMKOVICH, McKAY, and GORSUCH, Circuit Judges.

GORSUCH, Circuit Judge.

Can a taxpayer avoid income taxes by selling farm assets after declaring Chapter 12 bankruptcy? In at least this respect, the tax collector bears resemblance to the grim reaper: always hovering, never avoidable. While the law provides some forms of tax relief, it stops short of forgiving taxes incurred by a Chapter 12 debtor after filing a bankruptcy petition. And the taxes at issue here were incurred by the Daweses after they petitioned for...

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