IN RE WOGOMAN

BAP No. CO-11-084. Bankruptcy No. 11-11044. Adversary No. 11-01117.

475 B.R. 239 (2012)

In re Mitchell J. WOGOMAN, also known as Mitch Wogoman, and Holly L. Wogoman, formerly known as Holly Mena, Debtors. Mitchell J. Wogoman and Holly L. Wogoman, Plaintiffs-Appellants, v. Internal Revenue Service, Defendant-Appellee.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

July 3, 2012.


Attorney(s) appearing for the Case

Kevin O. Callahan of Callahan Law Firm LLC, Broomfield, CO, for Plaintiffs-Appellants.

Aaron M. Bailey , Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for Defendant-Appellee.

Before CORNISH, RASURE, and SOMERS, Bankruptcy Judges.


OPINION

CORNISH, Bankruptcy Judge.

The question we are asked to decide on appeal is whether the Form 1040 filed by the debtors approximately 17 months after the IRS had determined and assessed their taxes is a return for purposes of exception to discharge. The debtors appeal the bankruptcy court's order determining that their federal income tax liability for tax year 2001 is excepted from discharge pursuant to 11 U.S.C. § 523(a)(1)(B)(i).

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