Determination of Debt other than a debt listed in §§ 523(a)(2), (a)(4) or (a)(6), may be filed at any time (U.S. v. Wanland - 2014).

An attorney convicted in part of tax evasion filed bankruptcy.  The IRS timely filed a proof of claim for over 1.5 million dollars.  The Debtor received his discharge and after receiving his discharge the IRS filed a complaint seeking a determination that the underlying tax debt was not discharged under 11 USC 523(a)(1)(C).  The Debtor filed a motion to dismiss asserting in part that the complaint was not timely filed.  The Court denied the motion to dismiss and stated:


In his motion to dismiss, defendant contends that this action is barred by the doctrines of collateral estoppel and res judicata. Defendant essentially reasons that his June 8, 2011 bankruptcy discharge included the tax liabilities at issue in this action, and that the United States is therefore collaterally estopped from raising the issue of whether or not the taxes were dischargeable in this action. That argument lacks merit, because a discharge under 11 U.S.C. § 727 "does not discharge an individual debtor from any debt—for a tax...with respect to which the debtor made a fraudulent return or willfully attempted in any manner to evade or defeat such tax...." 11 U.S.C. § 523(a)(1)(C). Furthermore, although the Ninth Circuit has apparently not squarely addressed the issue, other courts have persuasively held, based on an analysis of the applicable statutes and bankruptcy rules, that the United States is not required to obtain a ruling on the non-dischargeability of a tax debt pursuant to section 523(a)(1)(C) in the underlying bankruptcy case to prevent its discharge:

Debts listed in §§ 523(a)(2), (a)(4) and (a)(6) are automatically discharged in bankruptcy unless a creditor  [12] objects to their dischargeability by filing an adversary proceeding. Fed. R. Bankr. P. 4007 (advisory committee notes). A creditor who wishes to object to the dischargeability of a debt under §§ 523(a)(2), (a)(4) or (a)(6) must file a complaint within sixty (60) days of the first scheduled meeting of creditors. Fed. R. Bankr. P. 4007(c)...Those debts excluded from discharge not listed in §§ 523(a)(2), (a)(4) or (a)(6), including certain tax debts, are automatically excepted from discharge...As a result, a complaint to determine the dischargeability of a debt, other than a debt listed in §§ 523(a)(2), (a)(4) or (a)(6), may be filed at any time. Fed. R. Bankr. P. 4007(b).

In re Walls, 496 B.R. 818, 825-26 (N.D. Miss. 2013) (citation omitted); see also In re Range, 48 Fed. App'x 103, at *5 & n.2 (5th Cir. 2002) (unpublished).

See, United States v. Wanland, 2014 U.S. Dist. LEXIS 78479, 11-12 (E.D. Cal. June 6, 2014)