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Vaughn v. United States

Petition for certiorari denied on June 29, 2015
Docket No. Op. Below Argument Opinion Vote Author Term
14-921 10th Cir. N/A N/A N/A N/A OT 2014

Issue: Whether the minimum required culpability state for denying a bankruptcy debtor a discharge of a tax debt based on the debtor's participation in a disallowed tax shelter, and spending decisions in light of a known or potential tax debt is: (1) negligence (i.e., the debtor should have known better than to participate in the tax shelter or spend money on something other than a present or potential future tax bill), per the analysis of several circuits including the Tenth Circuit in In re Vaughn; (2) specific intent (i.e., the debtor must specifically intend for his spending to defeat the IRS's ability to collect a tax debt), per the Ninth Circuit's analysis in Hawkins v. Franchise Tax Board; (3) the mental state of knowingly (i.e., the debtor knows it is practically certain that his spending will put money beyond the reach of the IRS's collection efforts), in conformity with this Court's decisions equating willfulness with knowledge; or (4) some other mental state.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Jan 27 2015Petition for a writ of certiorari filed. (Response due March 2, 2015)
Feb 25 2015Order extending time to file response to petition to and including April 1, 2015.
Mar 23 2015Order further extending time to file response to petition to and including May 1, 2015.
Apr 13 2015Order further extending time to file response to petition to and including May 26, 2015.
May 22 2015Brief of respondent Internal Revenue Service in opposition filed.
Jun 3 2015Reply of petitioner James Charles Vaughn filed.
Jun 9 2015DISTRIBUTED for Conference of June 25, 2015.
Jun 29 2015Petition DENIED.