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IV. Dischargeability of Unpaid Liabilities
Petitioner’s general argument at the hearing and before this
Court has been that his unpaid liabilities were discharged by the
bankruptcy court. The notice of determination addressed
petitioner’s argument as follows:
The administrative file shows that you filed
bankruptcy. You stated that the unpaid taxes were
discharged in your bankruptcy. Section 523(a)(1)(B)(i)
of the Bankruptcy Code states that a tax liability is
not discharged if the return was not filed. SFR
assessed income tax returns are not considered
voluntarily filed and are not dischargeable per Section
523(a)(1)(B)(i).
Thus, we must review respondent’s determination that, under 11
U.S.C. sec. 523(a)(1)(B)(i), petitioner’s unpaid liabilities were
not discharged in bankruptcy. Additionally, we address
petitioner’s contentions that respondent is enjoined from
collecting the unpaid liabilities and that a default judgment has
occurred because respondent made no challenge to petitioner’s
bankruptcy filing.
Paragraph 1 of the discharge order specifically states that
petitioner “is released from all dischargeable debts.” The
discharge order further provides that any judgment obtained in
any other court is null and void as a determination of
petitioner’s personal liability with respect to: (1) Debts
dischargeable under 11 U.S.C. sec. 523; (2) unless determined by
the bankruptcy court to be nondischargeable, debts alleged to be
excepted from discharge under clauses (2), (4), (6), and (15) of
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