A copy of the 9th Circuit’s opinion issued today in the Smith case can be found here: Smith v. United States. We will have commentary about the opinion in coming days. Like the recent opinion from the 11th Circuit, the 9th Circuit goes back to pre-2005 law to decide the case and passes on the opportunity to address the one day late rule. Because the IRS does not argue the one day late rule and because the debtor will never argue for that rule, it requires affirmative action by the Court as the 10th Circuit took in Mallo to raise the issue.
Ninth Circuit Rules in Smith Case but Passes on Addressing the One Day Late Discharge Issue
Posted on July 13, 2016