Rudolf Sienega v. State of California Ftb

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

IN RE RUDOLF P. SIENEGA, No. 20-60047 Debtor, BAP No. 19-1334

RUDOLF P. SIENEGA,

Appellant,

OPINION

v.

STATE OF CALIFORNIA FRANCHISE

TAX BOARD,

Appellee.

Appeal from the Ninth Circuit Bankruptcy Appellate Panel Faris, Lafferty III, and Spraker, Bankruptcy Judges, Presiding

Argued and Submitted November 17, 2021 San Francisco, California

Filed December 6, 2021 IN RE SIENEGA

Before: Sidney R. Thomas and M. Margaret McKeown, Circuit Judges, and Donald W. Molloy,* District Judge.

Opinion by Judge Thomas

SUMMARY**

Bankruptcy

The panel affirmed the Bankruptcy Appellate Panel’s judgment affirming the bankruptcy court’s summary judgment in favor of the California Franchise Tax Board in an adversary proceeding in which the Board sought to have a Chapter 7 debtor’s state tax debts declared nondischargeable under 11 U.S.C. § 523(a)(1)(B).

The panel held that the tax debts were nondischargeable under § 523(a)(1)(B) because the debtor notified the Board of a federal tax adjustment by fax, but he did not file state tax returns. The panel held that the debtor’s…