Neal Swanson - Page 18

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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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