Jeffrey K. Ramsdell - Page 5

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          (2000); Goza v. Commissioner, 114 T.C. 176, 181-183 (2000).  In              
          this case, respondent’s determination regarding whether                      
          petitioner’s unpaid liabilities were discharged in bankruptcy                
          requires the interpretation of bankruptcy law.  If respondent’s              
          determination was based on erroneous views of the law and                    
          petitioner’s unpaid liabilities were discharged in bankruptcy,               
          then we must reject respondent’s view and find that there was an             
          abuse of discretion.  See, e.g., Cooter & Gell v. Hartmarx Corp.,            
          496 U.S. 384, 405 (1990);  Swanson v. Commissioner, 121 T.C. 111,            
          119 (2003).                                                                  
               Respondent argues that petitioner’s tax liabilities were not            
          discharged in the bankruptcy proceedings because they are                    
          precluded from discharge under section 523(a)(1)(B)(ii) of the               
          Bankruptcy Code.  Petitioner, on the other hand, contends that               
          the liabilities were discharged.                                             
               As a preliminary matter, we note that we have jurisdiction              
          to decide whether a tax liability for which collection is at                 
          issue in a section 6330(d)(1) proceeding has been discharged in              
          bankruptcy.  See Swanson v. Commissioner, supra; Washington v.               
          Commissioner, 120 T.C. 114, 120-121 (2003).                                  
               Section 523(a)6 of the Bankruptcy Code excludes from a                  

               6 Sec. 523(a) of the Bankruptcy Code, 11 U.S.C. sec. 523(a)             
          (2000), provides, in pertinent part, as follows:                             
               SEC. 523.  EXCEPTIONS TO DISCHARGE.                                     
                                                              (continued...)           





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