IN RE GIACCHI

No. 15-3761.

856 F.3d 244 (2017)

IN RE: Thomas GIACCHI, Appellant Thomas Giacchi v. United States of America Department of the Treasury Internal Revenue Service.

United States Court of Appeals, Third Circuit.

Opinion filed: May 5, 2017.


Attorney(s) appearing for the Case

David F. Dunn , David Dunn Law Offices, PC, 1248 W. Hamilton Street, Allentown, PA 18102, Counsel for Appellant.

Julie C. Avetta , Ellen P. DelSole , Gilbert S. Rothenberg, Esq. , United States Department of Justice, Tax Division, 95 Pennsylvania Avenue, N.W., P.O. Box 502, Washington, DC 20044, Counsel for Appellee.

Before: FISHER, GREENAWAY, JR. and ROTH, Circuit Judges.


OPINION OF THE COURT

In this appeal, we must determine whether Internal Revenue Service Forms 1040, filed after the IRS has made an assessment of the taxpayer's liability, constitute "returns" for purposes of determining the dischargeability in bankruptcy of tax debts under 11 U.S.C. § 523(a)(1)(B). Thomas Giacchi...

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