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whether the unpaid liabilities are excepted from discharge under
11 U.S.C. sec. 523(a)(1)(B).
A. Filing of “Returns” Under 11 U.S.C. Section
523(a)(1)(B)
As relevant here, 11 U.S.C. sec. 523(a)(1)(B) excepts from
discharge a tax debt if “a return, if required, was not filed”.
The evidence in the record indicates, and petitioner has not
disputed, that he was required to file Federal income tax returns
for the years 1993, 1994, and 1995. The parties stipulated that
petitioner did not file tax returns for these years. Further,
the evidence in the record indicates that respondent prepared
SFRs for petitioner for each of these years. The relevant issue
is whether the SFRs prepared by respondent in this case
constitute “returns” within the meaning of 11 U.S.C. sec.
523(a)(1)(B). This is the first opportunity that this Court has
had to consider the issue.
9(...continued)
2. Any judgment not obtained in this court is null
and void as to the personal liability of the
Debtor(s) regarding the following:
(a) debts dischargeable under 11 U.S.C. � 523(a);
(b) debts alleged to be excepted from discharge
under 11 U.S.C. � 523(a)(2), (4), (6) or (15)
unless determined by this court to be
nondischargeable;
(c) debts determined by this court to be
discharged.
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