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discharged. Most, but not all, types of debts are
discharged if the debt existed on the date the
bankruptcy case was filed whether the debt was included
in the schedules or omitted from them. * * *
Debts That are Not Discharged
Some of the common debts which are not discharged
in a chapter 7 bankruptcy case are.
a. Debts for most taxes;[8]
* * * * * * *
This information is only a general summary of the
bankruptcy discharge. There are exceptions to these
general rules. Any party may request reopening of a
bankruptcy case to determine whether a particular debt
was included within the scope of the discharge.
* * * Because the law is complicated, you may
want to consult an attorney to determine the exact
effect of the discharge in this case.
On March 2, 1999, petitioner filed a motion to dismiss in
this case.
By order dated March 27, 2000, we (1) lifted the stay of the
proceedings in this case, effective as of the February 8, 1999,
date of the Bankruptcy Court’s order of discharge and (2) denied
petitioner’s motion to dismiss. The March 27, 2000, order
denying petitioners’ motion to dismiss cited our decision in
Freytag v. Commissioner, 110 T.C. 35, 40-41 (1998), and stated
that, when a Bankruptcy Court exercises its jurisdiction to
determine a taxpayer’s income tax liabilities, its decision does
8See Sheinfeld et al., Collier On Bankruptcy Taxation, pars.
TX4.02[1][iii], TX5.03[4] (1997).
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