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The bankruptcy court discharged petitioner’s bankruptcy petition
on November 3, 1999. The Tax Court lifted the stay of
proceedings on March 1, 2000.
OPINION
A. Whether the Tax Court Has Jurisdiction To Decide Whether
Petitioner’s 1993 Tax Liabilities Were Discharged in His
1999 Bankruptcy Proceedings
Petitioner contends that his 1993 Federal income tax
liabilities were discharged in his 1999 bankruptcy proceedings.
Respondent contends that only assessed taxes may be discharged in
bankruptcy. 11 U.S.C. sec. 507(a)(8)(A)(iii) (1994)).4 Neither
4 11 U.S.C. sec. 507(a)(8) (1994) provides in pertinent
part:
(a) The following expenses and claims have
priority in the following order:
* * * * * * *
(8) Eighth, allowed unsecured claims of
governmental units, only to the extent that such
claims are for--
(A) a tax on or measured by income or
gross receipts--
(i) for a taxable year ending on or
before the date of the filing of the
petition for which a return, if
required, is last due, including
extensions, after three years before the
date of the filing of the petition;
(ii) assessed within 240 days, plus
any time plus 30 days during which an
offer in compromise with respect to such
tax that was made within 240 days after
such assessment was pending, before the
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