of deficiency and had assessed the amount of taxes he owed. The United States Bankruptcy Court for the Middle District of Florida determined that Justice’s tax debts were non-dischargeable and granted the United States of America’s motion for summary judgment. Justice appealed to the district court, which affirmed. The criteria for a document to qualify as a tax return are set out in the Beard test articulated by the United States Tax Court in 1984. Beard v. Comm’r of Internal Revenue, 82 T.C. 766, 777, 1984 WL 15573 (1984), aff'd sub nom. Beard v. C.I.R., 793 F.2d 139 (6th Cir.1986). The Beard test was derived from the Supreme Court opinions in Zellerbaeh Paper Company v. Helvering, 293 U.S. 172, 180, 55 S.Ct. 127, 79 L.Ed. 264 (1934) and Germantown Trust Co. v. Commissioner of Int 3) (<HOLDING>); Hindenlang, 164 F.3d at 1034-35 (holding that
holding that the irss full participation in the bankruptcy proceeding in relation to an income tax debt did not bar it from collecting a gift tax debt that had also been listed in the debtors schedules where the irs did not file a proof of claim and the debtor did not force the irs into the proceeding on the gift tax debt holding that a debtors delinquency is relevant to determining whether the debtor has filed a return and holding that failing to file until after irs assessment undermines the selfreporting selfassessment essence of our tax system and is hardly how honest and reasonable taxpayers attempt to comply with the tax code holding that the irs has a law enforcement purpose in the context of a criminal tax investigation holding that the taxpayer has the burden to prove the governments tax assessment is incorrect holding that the debtors belated filing was not a reasonable effort to satisfy the requirements of the tax law relying significantly on the debtors delinquency in failing to file his tax returns until after the irs assessment thus defeating the main purpose of the selfreporting requirement of our tax system