Since 2011. An occasional commonplacing of the U.S. Circuit Courts of Appeal.
Not written by a barrister. The name was thought up by a second-year American law student sitting in a coffeehouse in Manhattan. Neither an authoritative statement of the law nor legal advice. Don't rely. Quick work.
Ninth Circuit: MARTIN SMITH V. IRS
Bankruptcy, Taxes
Post-assessment tax form filing was insufficiently honest and reasonable to allow tax debt to be discharged in bankruptcy.