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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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