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IN RE NUNEZ

BAP No. NC-98-1228-MeRyK, Bankruptcy No. 97-58034-JRG-7, Adversary No. 97-5494-JRG

232 B.R. 778 (1999)

In re Richard NUNEZ, Debtor. United States of America, Internal Revenue Service, Appellant, v. Richard Nunez, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided January 6, 1999.

Attorney(s) appearing for the Case

Thomas F. Carlucci, Assistant U.S. Attorney, San Francisco, CA, for U.S.A., Internal Revenue Service.

Michael S. Walsh, San Jose, CA, for Richard Nunez.

Before MEYERS, RYAN and KLEIN, Bankruptcy Judges.

OPINION

MEYERS, Bankruptcy Judge.

I

The debtor and the United States Internal Revenue Service ("IRS") filed cross-motions for summary judgment regarding the dischargeability of certain tax debt. The issue was whether forms filed by the debtor after the IRS had independently calculated the debtor's tax liability were "returns" for purposes of Bankruptcy Code Section 523(a)(1)(B). The bankruptcy court ruled in favor of the debtor.

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