1034. Consequently, under Hinden-lang, post-assessment returns which have no effect under the tax code cannot satisfy the Honest and Reasonable Attempt prong as a matter of law (the “Hindenlang per se rule”). Id. The Hindenlang court concluded the government had met its burden of proving an exception to discharge by establishing that the debtor’s actions were not an honest and reasonable attempt to comply with the tax laws. Id. (finding debtor also did not indicate a tax purpose for his late 1040 Forms). The Hindenlang court focused on the debtor’s delayed filing and whether such filing served a tax purpose. Hindenlang, 164 F.3d at 1034. The analysis in Hinden-lang appears more concerned with the effects of the delayed filing under the tax code rather than the Bankruptcy Code. See id. (<HOLDING>); In re Crawley, 244 B.R. 121, 127
holding that an unconstitutional act of congress has no legal effect holding a form 1040 is not a return if it has no effect under the internal revenue code holding that form 1040 complies with pra holding that it is not holding that a void decree has no legal effect