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IN RE SMITH

No. 14-15857.

828 F.3d 1094 (2016)

IN RE Martin SMITH, Debtor. Martin Smith, Plaintiff-Appellant, v. United States Internal Revenue Service, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed July 13, 2016.

Attorney(s) appearing for the Case

Robert L. Goldstein (argued), Law Offices of Robert L. Goldstein, San Francisco, California, for Plaintiff-Appellant.

Julie C. Avetta (argued) and Ellen Page DelSole , Attorneys; Tamara W. Ashford , Acting Assistant Attorney General; Tax Division, Department of Justice, Washington, D.C.; for Defendant-Appellee.

A. Lavar Taylor , Law Offices of Lavar Taylor, Santa Ana, California, as and for Amicus Curiae.

Before: Jerome Farris, Diarmuid F. O'Scannlain, and Morgan Christen, Circuit Judges.

OPINION

Martin Smith did not file a 2001 tax form on time. Instead, he filed a Form 1040 seven years after it was due, and three years after the IRS assessed a deficiency against him. Smith later filed for bankruptcy and sought to discharge his 2001 tax liability. The bankruptcy court permitted the discharge, but...

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