9th Circuit Rejects "One Day Late Rule" for Late Filed Return Tax Dischargeab...
MARTIN SMITH V. IRS (14-15857) 07/13/2016 Link to Case: http://goo.gl/zVv437This was supposed to be the 9th Circuit's big chance to adopt the "One Day Late Rule" (for income tax filing) that would have made tax debt for a year in which a ret...
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