IN RE MARTIN

BAP No. EC-14-1180-KuKiTa. Bk. No. 11-62436. Adv. No. 12-01131.

542 B.R. 479 (2015)

IN RE: Kevin Wayne MARTIN and Susan Martin, Debtors. United States, Appellant, v. Kevin Wayne Martin; Susan Martin, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Filed December 17, 2015.


Attorney(s) appearing for the Case

Boris Kukso argued for appellant United States

Appellees Kevin Wayne Martin and Susan Martin argued pro se.

Before: KURTZ, KIRSCHER and TAYLOR, Bankruptcy Judges.


OPINION

INTRODUCTION

When is a tax return not a tax return? According to an increasing number of courts, including some courts of appeal, the answer is: when the tax return, otherwise wholly compliant with applicable tax laws, is filed a second (or more) late. According

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