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(A) of the kind and for the periods
specified in section 507(a)(2) or 507(a)(8)
of this title, whether or not a claim for
such tax was filed or allowed;
(B) with respect to which a return, if
required–
(i) was not filed; or
(ii) was filed after the date on
which such return was last due,
under applicable law or under any
extension, and after two years
before the date of the filing of
the petition; or
(C) with respect to which the debtor
made a fraudulent return or willfully
attempted in any manner to evade or
defeat such tax;
The use of the term “dischargeable” in the first paragraph of the
bankruptcy court’s discharge order requires application of this
category to determine whether the unpaid liabilities of
petitioner were dischargeable because there is no evidence in the
record that the bankruptcy court specifically determined that the
unpaid liabilities were to be discharged. We reviewed a similar
bankruptcy court order in Washington v. Commissioner, supra, and
reached the same conclusion.9 Accordingly, we must decide
9The bankruptcy court’s order in Washington v. Commissioner,
120 T.C. 114 at 116 (2003), provided:
IT IS ORDERED THAT:
1. The Debtor is released from all dischargeable
debts.
(continued...)
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