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IN RE MALLO

Nos. 13-1464, 13-1488.

774 F.3d 1313 (2014)

In re Liana Carol MALLO; Edson Pamittan Mallo, Debtors. Liana Carol Mallo; Edson Pamittan Mallo, Appellants, v. Internal Revenue Service, Appellee. In re Peter George Martin, Debtor. Peter George Martin, Plaintiff-Appellant, v. The United States of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

December 29, 2014.

Attorney(s) appearing for the Case

Charles S. Parnell , Wheat Ridge, CO, for Appellants.

Ellen Page DelSole , United States Department of Justice Tax Division, Washington, DC ( Kathryn Keneally , Assistant Attorney General, Gilbert S. Rothenberg , Tax Division Attorney, Christine D. Mason , Tax Division Attorney, Department of Justice, Washington, DC, and John F. Walsh , United States Attorney for the District of Colorado, Denver, CO, with her on the briefs) for Appellees.

Before BRISCOE, Chief Judge, LUCERO, and McHUGH, Circuit Judges.

I. INTRODUCTION

These consolidated appeals require us to determine as a matter of first impression whether an untimely 1040 Form, filed after the Internal Revenue Service (IRS) has assessed the tax liability, is a tax return for purposes of the exceptions to discharge in...

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