Case Summary:
Past taxes for which the debtor never filed a tax return are not dischargeable in bankruptcy.  Citing 11 U.S.C. § 523(a)(1)(B)(i).  Plaintiff debtors acknowledged that they did not file returns for the years in question.  Granting IRS's motion for summary judgment is therefore warranted. Debtor's assignment of personal injury proceeds to the defendant IRS did not constitute a "filing" of a tax return for purposes of § 523(a)(1)(B)(i).

Statute/Rule References:
11 U.S.C. § 523(a)(1) -- Nondischargeability - Taxes

Key Words:
Summary Judgment
Taxes