IN RE SIENEGA

No. 20-60047.

18 F.4th 1164 (2021)

IN RE Rudolf P. SIENEGA, Debtor, Rudolf P. Sienega, Appellant, v. State of California Franchise Tax Board, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed December 6, 2021.


Attorney(s) appearing for the Case

Robert L. Goldstein , Law Offices of Robert L. Goldstein, San Francisco, California, for Appellant.

Donny P. Le , Deputy Attorney General; Lisa W. Chao , Supervising Deputy Attorney General; Tamar Pachter , Senior Assistant Attorney General; Rob Bonta , Attorney General; Attorney General's Office, California Department of Justice, Los Angeles, California; for Appellee.

Before: SIDNEY R. THOMAS and M. MARGARET MCKEOWN, Circuit Judges, and DONALD W. MOLLOY, District Judge.


OPINION

This appeal presents the question of whether a Chapter 7 debtor's tax debts were non-dischargeable because the debtor notified the California Franchise Tax Board ("FTB") of a federal tax adjustment, but did not pay state taxes. We conclude that the state tax debt was non-dischargeable. We have jurisdiction...

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