Robert J. Hoaglund - Page 5

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          by respondent's motion for the reason explained below.  However,            
          because no justiciable issue is raised in the petition, we shall            
          on our own initiative dismiss petitioner's case for failure to              
          state a claim on which relief can be granted.                               
               Respondent argues that "It is a legally [sic] impossibility            
          for the amounts at issue to have been discharged in the bankruptcy          
          case."  Respondent reaches this conclusion through a reading of 11          
          U.S.C.  sec.  523  (1994)  which  provides  exceptions  to  the             
          dischargeability of debts under the Bankruptcy Code, including              
          chapter 7 petitions.  Respondent directs us specifically to section         
          523(a)(1)(A) and (a)(7) of the Bankruptcy Code which identifies the         
          type of taxes that are nondischargeable.  Section 523(a) provides,          
          in part, as follows:                                                        
               SEC. 523.  EXCEPTIONS TO DISCHARGE.                                    
               (a) A discharge under section 727, 1141, 1228(a),                      
               1228(b), or 1328(b) of this title does not discharge an                
               individual debtor from any debt--                                      
                    (1) for a tax or customs duty--                                   
                         (A) of the kind and for the periods                          
                         specified in section 507(a)(2) or                            
                         507(a)(8)[1] of this title, whether                          
                         or not a claim for such tax was                              
                         filed or allowed; * * *                                      

               1    Sec. 507(a) of the Bankruptcy Code sets forth a                   
          priority listing for the payment of expenses and claims against a           
          debtor's estate.  Sec. 507(a)(8) of the Bankruptcy Code provides            
          a priority for unsecured claims of governmental units for taxes             
          measured by income or gross receipts within the time periods set            
          forth therein.                                                              

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