In re Hernandez, this Bankruptcy Court case from Western District of Texas quotes Matter of McCoy 5th Circuit case; late taxes are not returns for discharge purposes. The Court stated:

Although the McCoy holding applied to a state tax regime, its logic applies with equal (if not greater) force to the federal taxing scheme. The Fifth Circuit necessarily addressed directly how to read the added paragraph's discussion of section 6020 of title 26. The court would be unlikely to retreat from that analysis when presented with a set of facts that directly implicate section 6020. Anticipating consistency on the part of the circuit court, this court concludes that late-filed tax returns cannot be treated as filed, for purposes of section 523(a)(1), save for returns that comport with the requirements of section 6020(b) of title 26. The exception is a narrow one, and does not apply on the facts of the case sub judice.

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