Massachusetts Department of Revenue v. Shek, No. 18-14922 (11th Cir. 2020)Annotate this Case
The Eleventh Circuit affirmed the district court's determination that debtor's Massachusetts income tax return debt is dischargeable in bankruptcy. The court held that 11 U.S.C. 523 does not incorporate a mandatory precondition that a tax return must be timely filed to be dischargeable; under Massachusetts tax law, a late-filed tax return does not automatically cease having the status of a "return" merely because it was filed late; and, whether or not section 523 incorporates the Beard test or Massachusetts state law, the bankruptcy court's discharge order included debtor's tax debt.