HILLSBOROUGH COUNTY, Fla. - A friend-of-the-court brief was filed at the U.S. Supreme Court Friday in a case that could ...

A taxpayer’s post-assessment, late-filed return was not a “return” for dischargeability under 11 U.S.C. § 523(a)(1)(B)(i), a bankruptcy court held, granting summary judgment for the IRS. Taxpayer, an ...