Sharp v. United States (In re Sharp), 2009 Bankr. LEXIS 4416 (Bankr. N.D. Ill. Sept. 25, 2009)

The IRS acknowledged that assessed federal income taxes were dischargeable in bankruptcy, even though relevant returns for two tax years were not timely filed. Congress did not intend to repeal the law that taxes assessed in accordance with a return filed late are governed primarily by 11 U.S.C.S. Sec...