context: Even if late-filed tax documents can sometimes qualify as returns, the BAPCPA definition also demands that a return satisfy "the requirements of applicable nonbankruptcy law." Both parties to this case, and all courts to consider the issue, agree that the term "applicable nonbankruptcy law" incorporates the Beard test.
citation_a.signal: cf.
citation_a.identifier: 473 B.R. 504, 507
citation_a.parenthetical: declining to apply Beard test because the one-day-late rule meant that late tax filings could never be returns, and therefore declining to apply any "applicable non-bankruptcy law" at all
citation_a.sentence: See, e.g., In re Martin, 500 B.R. 1, 8 (D.Colo.2013) aff'd sub nom. In re Mallo, 774 F.3d 1313 (10th Cir.2014) (holding that the Beard test “constituted the ‘applicable nonbankruptcy law1 — pursuant to the first sentence of the hanging paragraph provided by the BAPC-PA — for purposes of determining whether a filing is a ‘return’ under § 523(a)(1)(B)®”); In re Rhodes, 498 B.R. 357, 367 (Bankr.N.D.Ga.2013) (applying Beard test “to determine whether a late-filed, post-assessment return is, in fact, a ‘return’ for purposes of dischargeability considerations under clause (i) of § 523(a)(1)(B)”); cf. In re Casano, 473 B.R. 504, 507 (Bankr.E.D.N.Y.2012) (declining to apply Beard test because the one-day-late rule meant that late tax filings could never be returns, and therefore declining to apply any “applicable non-bankruptcy law” at all).
citation_b.signal: see
citation_b.identifier: 500 B.R. 1, 8
citation_b.parenthetical: holding that the Beard test "constituted the 'applicable nonbankruptcy law1 -- pursuant to the first sentence of the hanging paragraph provided by the BAPC-PA -- for purposes of determining whether a filing is a 'return' under SS 523(a
citation_b.sentence: See, e.g., In re Martin, 500 B.R. 1, 8 (D.Colo.2013) aff'd sub nom. In re Mallo, 774 F.3d 1313 (10th Cir.2014) (holding that the Beard test “constituted the ‘applicable nonbankruptcy law1 — pursuant to the first sentence of the hanging paragraph provided by the BAPC-PA — for purposes of determining whether a filing is a ‘return’ under § 523(a)(1)(B)®”); In re Rhodes, 498 B.R. 357, 367 (Bankr.N.D.Ga.2013) (applying Beard test “to determine whether a late-filed, post-assessment return is, in fact, a ‘return’ for purposes of dischargeability considerations under clause (i) of § 523(a)(1)(B)”); cf. In re Casano, 473 B.R. 504, 507 (Bankr.E.D.N.Y.2012) (declining to apply Beard test because the one-day-late rule meant that late tax filings could never be returns, and therefore declining to apply any “applicable non-bankruptcy law” at all).