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                        as a courtesy to the reader. They are not part of the opinion of the court.

046042P.pdf   03/25/2005  Gary Wayne Colsen  v.  United States
   U.S. Court of Appeals Case No:  04-6042
   Northern District of Iowa   
   Bankruptcy Appellate Panel. Debtor's 1040 Forms filed after the IRS 
   had assessed tax liabilities qualified as returns for purposes of 
   dischargeability under 11 U.S.C. Sec. 523(a)(1)(B)(i), and the bankruptcy 
   court did not err in determining the tax liabilities were not excepted from 
   discharge. 
   [PUBLISHED] [Schermer, Author, with Federman and Venters, 
   Bankruptcy Judges]