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11 U.S.C. sec. 523(a); and (3) debts determined by the bankruptcy
court to be discharged. Finally, the discharge order provides
that all creditors whose debts are discharged or declared null
and void under the order are enjoined from taking any action to
collect the debts as personal liabilities of petitioner.
Contrary to petitioner’s interpretation, the discharge order does
not relieve petitioner of liability for all debts. Rather, the
order generally releases petitioner from all dischargeable debts,
debts alleged to be discharged under certain clauses of 11 U.S.C.
sec. 523(a), and other debts the bankruptcy court specifically
determined to be discharged.
The general rule is that a debtor who files a chapter 7
bankruptcy petition is discharged from personal liability for all
debts incurred before the filing of the petition. 11 U.S.C. sec.
727(b); In re Hatton, 220 F.3d 1057, 1059-1060 (9th Cir. 2000).
However, an individual debtor is not to be discharged in a
bankruptcy proceeding from certain specified categories of debts.
11 U.S.C. sec. 523(a); Washington v. Commissioner, 120 T.C. at
121. The first category, contained in 11 U.S.C. sec. 523(a)(1),
is described in pertinent part as follows:
� 523. Exceptions to discharge
(a) A discharge under section 727, 1141, 1228(a),
1228(b), or 1328(b) of this title [title 11] does not
discharge an individual debtor from any debt-–
(1) for a tax or a customs duty–
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