《楊清泉律師專欄》INTENTIONAL EVASION OF TAX PAYMENT MAY NEGATE … (PART II)

INTENTIONAL EVASION OF TAX PAYMENT MAY NEGATE BK DISCHARGE OF TAXES

《楊清泉律師專欄》INTENTIONAL EVASION OF TAX PAYMENT MAY NEGATE BK DISCHARGE OF TAXES(PART I)

中文版

The doctor conceded that she had a known duty to pay taxes, but argued that there was no evidence that she voluntarily or intentionally violated that duty. The court of appeals agreed, finding little evidence to support a finding that she voluntarily and intentionally violated her known duty to pay taxes.

The government’s only argument to the district court came in response to the court’s request for briefing: “The United States maintains that Storey’s tax liabilities are non-dischargeable based upon her willful attempt to evade or defeat her taxes. The court said no facts were alleged to support the government’s position.

On appeal, the government pointed to the debtor’s purchase of a new home in 1994 as evidence that she made a voluntary and intentional decision against paying her taxes. However, the court said there was no indication that the property was more lavish than her previous home, that it was an unnecessary expense, that it was acquired as an alternative to paying taxes, or that the debtor was even aware that she would be unable to pay her taxes when she bought the home.

The government pointed out that the bankruptcy court did not discharge the doctor’s student loans, but the court of appeals that the treatment of student loans in bankruptcy “differs significantly from the treatment of tax obligations.”

Thus, the court of appeals ruled that the government did not prove by a preponderance of evidence that the doctor had voluntarily and intentionally avoided paying her taxes. Her taxes were discharged.

Lawrence Bautista Yang is a graduate of Georgetown University Law Center and has been in law practice for thirty years. He specializes in bankruptcy, business and civil litigation and has handled more than four thousand successful bankruptcy cases in California. He speaks Mandarin and Fujien and looks forward to discussing your case with you personally. Please call (626) 284-1142 for an appointment at 1000 S Fremont Ave Bldg A-1 Suite 1125 Unit 58 Alhambra, CA 91803.