required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise. 26 U.S.C. § 6020(b)(1). 6 . Courts denote this hanging paragraph, inserted immediately after § 523(a)(19), with an asterisk, a practice which we adopt. 7 . We note that since the publication of In re Brown/In re Gonzalez and the subsequent af-firmances by this Panel, the United States District Court for the District of Massachusetts adopted the position of the MDOR and the above-cited cases. See Perkins v. Mass. Dep't of Revenue/Fahey v. Mass. Dep’t of Revenue, 507 B.R. 45 (D.Mass.2014) (<HOLDING>). Thus, at both the trial and appellate levels,
holding that the lower court erred both in requiring production of copies of the defendants income tax returns and in receiving the returns into evidence over objection holding that late state income tax returns fail to comply with applicable filing requirements holding that late notice of the bond did not excuse supplier from its obligation to comply with statutory notice requirements holding that tax returns and tax return information cannot regain their confidential status once the returns have become part of the public record by their use in a public trial holding the conduct element satisfied where debtor earned income during the tax years at issue but did not make any estimated tax payments had inadequate or no withholdings and latefiled his tax returns