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United States v. Martin (In re Martin), 542 B.R. 479 (B.A.P. 9th Cir., 2015)
11 U.S. Code § 523.Exceptions to discharge

(a)A discharge under section 72711411228(a)1228(b), or 1328(b) of this title does not discharge an individual debtor from any debt—(1)for a tax or a customs duty—(A)of the kind and for the periods specified in section 507(a)(3) or 507(a)(8) of this title, whether or not aclaim for such tax was filed or allowed;(B)with respect to which a return, or equivalent report or notice, if required(i)was not filed or given; or(ii)was filed or given after the date on which such return, report, or notice was last due, under applicable law or under any extension, and after two years before the date of the filing of the petition; or(C)with respect to which the debtor made a fraudulent return or willfully attempted in any manner to evade or defeat such tax;