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IN RE BELL

Case No. 3:11-bk-5114-PMG Adv.No. 3:12-ap-693-PMG.

565 B.R. 702 (2017)

IN RE: Stewart M. BELL, Debtor. Stewart M. Bell, Plaintiff, v. United States of America (Treasury Department, Internal Revenue Service), Defendant.

United States Bankruptcy Court, M.D. Florida, Jacksonville Division.

Signed January 25, 2017.

Attorney(s) appearing for the Case

Keith H. Johnson , Johnson and Johnson P.A., Jacksonville, FL, for Plaintiff.

Thomas K. Vanaskie , U.S. Department of Justice-Tax Division, Washington, DC, for Defendant.

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND MEMORANDUM OPINION

THIS CASE came before the Court for a final evidentiary hearing in this adversary proceeding. For a late Form 1040 to qualify as a tax return, it must represent an honest and reasonable attempt to satisfy the tax laws...

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