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returns were not filed. Petitioner has not alleged that the
unpaid liabilities are excepted from discharge under 11 U.S.C.
sec. 523(a)(2), (4), (6), or (15). Finally, the unpaid
liabilities were not determined by the bankruptcy court to be
discharged. Therefore, pursuant to the discharge order,
respondent is not enjoined from collecting the unpaid
liabilities.
2. Respondent’s Failure To Object or File Claim
Petitioner argues that respondent’s failure to object to or
file a claim in petitioner’s bankruptcy filing resulted in a
default judgment in this case. We disagree because the debt at
issue is not of a kind that requires an objection or the filing
of a complaint during a chapter 7 bankruptcy proceeding in order
to later obtain a determination of the dischargeability of the
debt.
Bankruptcy courts have exclusive jurisdiction with respect
to debts enumerated in 11 U.S.C. sec. 523(a)(2), (4), (6) and
(15). 11 U.S.C. sec. 523(c)(1); In re McKendry, 40 F.3d 331, 335
(10th Cir. 1994); In re Galbreath, 83 Bankr. 549, 550 (Bankr.
S.D. Ill. 1988); Fed. R. Bankr. P. 4007 Advisory Committee’s Note
(1983); 4 Collier on Bankruptcy, par. 523.03, at 523-17 (15th ed.
rev. 1996). With respect to determining whether other debts,
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