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Morgan King's


McCOY STUDY & RESEARCH PAGE

 

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

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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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CLICK HERE TO SEND A QUESTION - CASE - BRIEF - SUGGESTION

OR CALL 925 829-6460

                                                OR E-MAIL Morgan@morganking.com

 A. LATE-FILED RETURN CASES

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FOLLOWED McCOY

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  • McCoy v. State Tax- (Miss) 2012 5th MA

  • Creekmore (MS) 2008 5thM

  • Links (OH) 2009 6thZXZxcA

  • Kline v. IRS 

  • Cannon (GA) 2011 11th

  • Brown (MS) 2011 5thM

  • Weiland (MS) 2011 5thM

  • McCoy v. State Tax- (MS) 2012 5thM

  • Hernandez (TX) 2012 5thB

  • Shinn (IL) 2012 7th

  • Green (TX) 2012 5thB

  • Fayhe (MA) 2015) 1stB

  • Segnitz (MA) 2013) 1st

  • Wendt (S.D. Fla) 2014 11th

  • Perkins (MA) 2014 1st

  • Martin v. IRS (10th Cir. 2014) 10thB

  • Perry (Alabama) 2013

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II. REJECTED McCOY

 

  • Justice v. IRS 2916

  • Colsen (8th Cir.) 2006 8thB

  • Martin (CO) 2012 10th

  • Pitts (CA) 2013 9th

  • Rhodes (GA) 2013 11th Cir.

  • Brown (MA) 2013 1stB

  • Gonzalez (MA) 2014

  • Martin (CA) 2014

  • Pendergast (MA) 2014

  • Briggs v. U.S.A. (Ga.) 2014

  • Biggers v. IRS (TN) 2015

  • Maitland v. State of N.J. (NJ) 2015

  • Johnson v. IRS (Fla). 2016) 11th

  • Earls v. United States (OH) 2016 6th
     

III. CITED McCOY

 

  • Justice v. U.S.A. (11th Cir 2016)

  • Mallo (CO) 10th Cir.

  •  

  • Selbst v. U.S.A. (NY) 2016 2nd

  • Martin v. U.S. (CA) 2015 9th BAP

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IV. CASES THAT DISCUSS BUT DISAGREE WITH McCOY

 

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V. RELIED ON BEARD ONLY

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  • Coyle v. United States (Fla.) 2015 

  • Biggers v. IRS (TN) 2016

  • 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)

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       B. BRIEFS & PLEADINGS       
 

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

C. ARTICLES & MEMORANDA

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  • 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

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D. LEGISLATIVE HISTORY       

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