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What is the Brain Bank List?

The professionals listed above (click dropdown menu) are interested in developments, strategies, cases etc. in connection with In re McCoy, a 5th Circuit opinion that held, in essence, that a return filed late (even 1-day late!) is by definition not a tax return. We are also interested in the IRS position that a return filed post-assessment is not valid. We will try to make it simple for the members to communicate with each other.

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Teleconference 01/10/14
"What's Wrong With McCoy?
RECORDED


Morgan King's
McCOY STUDY & RESEARCH PAGE

A resource page for tax and bankruptcy professionals
involving the 5th Circuit ruling in

McCoy v. Mississippi State Tax Comm'r 666 F.3 924 (5th Cir. 2012)

Which held that a late-filed tax return is, by definition, not a return
and hence the taxes can never be discharged

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925 829-6460

Morgan@morganking.com

MOST RECENT POSTINGS
Posted here on 08/25/16
A. LATE-FILED RETURN CASES
B. SIGNIFICANT CASES & STATUTES
C. BRIEFS & PLEADINGS
D. ARTICLES & MEMORANDA
PRACTICE RESOURCES

I. FOLLOWED McCOY
Cases that either cite McCoy or employ the same reasoning:

In re Creekmore (Miss) 2008
Links (OH) 2009
Cannon (GA) 2011
Brown (Alabama) 2011
Weiland (Missippi) 2011
McCoy v. State Tax- (Miss) 2012
Hernandez (TX) 2012
Shinn (IL) 2012
Green (TX) 2012
Fayhe (Mass. 1sr Cir. 2015)
Segnitz (MA) 2013)
Wendt (S.D. Fla) 2014
Perkins (MA) 2014
Mallo v. IRS (10th Cir. 2014)

II. REJECTED McCOY
Cases that discuss, but disagree with, the McCoy rule

Colsen (8th Cir.) 2006
Martin (CO) 2012
Pitts (CA) 2013
Rhodes (GA) 2013
Brown (MA) 2013
Gonzalez (MA) 2014
Martin (CA) 2014
Pendergast (MA) 2014
Briggs v. U.S.A. (Ga.) 2014
Coyle v. United States (Fla.) 2015
Biggers v. IRS (TN) 2015
Maitland v. State of N.J. (NJ) 2015
Biggers v. IRS (Tenn) 2016

III. CITED McCOY BUT NO RELIANCE
Cases that cite McCoy, but rely instead on Beard or other authority

Mallo (CO)
Wogoman (CO)
Henne (AZ)
Smythe (WA)
Casano (NY)
Thompson (FL)
Selbst (Bankr.E.D.N.Y. 2016)
Perry (Alabama) 2012
Johnson (Fla. 2016)

IV. RELIED ON BEARD ONLY

Shorten (MA) 2007
Henne (AZ) 2007
Wilson (CO) 2008
Ciotti (MD) 2009
Sharp- ( IL) - IRS withdraws position (and rejects Mccoy) 2009
Briggs v. U.S.A. (Ga.) 2014
Izzo (MICH) 2016
Kevin Martin (9th Cir B.A.P.) 2015
Selbst v. U.S.A. (N.Y.) 2016
Justice v. U.S.A. (11th Cir 2016)
Earls v. United States (Ohio 2016)

WIERD RULING

This case appears to show the judge trying valiantly to avoid the effect of the McCoy rule while ruling in favor of the debtor.

Kemendo v. IRS (5th Cir. 09/17/14)

 

 

 

 

 

 

 

 

Beard v. Comm'r IRS (U.S. Tax CT)

In re Sharp- IRS withdraws position (and rejects Mccoy)

Bankruptcy Abuse Prevention & Consumer Protection Act of 2005


BLUE = DEBTOR WRITING
GREEN = IRS WRITING

Gonzales Objection to Summary Judgment
Gonzales Supplemental Memorandum

IRS Brief in Shinn
IRS Notice in Shinn

In re Smith Reply Brief to IRS Motion For Summary Judgment

Debtor's reply brief in Martin (appeal by IRS)
IRS Reply Brief on Martin

Debtor's appeal brief in Mallo
IRS Reply Brief in Mallo

Brown/Gonzalez tentative ruling rejecting McCoy

Perry debtor's brief on appeal
Perry (debtor's) reply brief

Justice v. IRS Appellant's brief
Justce v. IRS Appellee's brief
Justice v. IRS Appl. Reply brief

King. What is A Return? Norton's, Nov. 2010

King, Tolstoy & Fifth Circuit Norton's, April 2012

King, What's Wrong With McCoy? (NACBA newsletter and NCBRC)

Journal of Accountancy, July 2012

Thomson Reuters, Aug. 2012

Reed Allmand, Blog, August 2009


LEGISLATIVE HISTORY

H.R. 109-31 2005

Final Report of National Bankruptcy Review Commission Appendix "F," Final Report of the Tax Advisory Committee. See page 36.

The Unpublished Legislative History

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