Friday, May 30, 2008
Tax Court: Tax Liens Not Discharged in Bankruptcy in Light of Taxpayer's Tax Evasion Conviction
In Bussell v. Commissioner, 130 T.C. No. 13 (5/29/08), the Tax Court yesterday held that the IRS did not abuse its discretion in excepting the unpaid tax liabilities of a surviving spouse and her husband's estate from a bankruptcy discharge where the wife previously had been convicted of attempted tax evasion.