IN RE GONZALEZ

BAP No. MW 13-026. Bankruptcy No. 10-41907-MSH. Adversary No. 11-04149-MSH.

506 B.R. 317 (2014)

Anthony M. GONZALEZ, Debtor. Anthony M. Gonzalez, Plaintiff-Appellee, v. Massachusetts Department of Revenue, Defendant-Appellant.

United States Bankruptcy Appellate Panel of the First Circuit.

March 6, 2014.


Attorney(s) appearing for the Case

Daniel J. Hammond, Esq. , Boston, MA, Celine E. Jackson, Esq. , and Jeffrey S. Ogilvie, Esq. , Redding, CA, on brief, for Defendant-Appellant.

Marques C. Lipton, Esq. and Timothy M. Mauser, Esq. , on brief for Plaintiff-Appellee.

Before DEASY, CABÁN, and FINKLE, United States Bankruptcy Appellate Panel Judges.


CABÁN, Bankruptcy Judge.

Massachusetts Department of Revenue (the "MDOR") appeals from a bankruptcy court determination that certain state income tax liabilities of the debtor, Anthony M. Gonzalez (the "Debtor"), were dischargeable, even though his corresponding tax returns were filed late. For the reasons discussed below, we AFFIRM.

BACKGROUND

The material facts are not in dispute. On February 28, 2005, the Debtor filed...

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