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discharged from a debt of a kind specified in paragraphs (2),
(4), (6), or (15) of 11 U.S.C. sec. 523(a) unless, on request of
the creditor to whom the debt is owed, and after notice and a
hearing, the court determines the debt is excepted from discharge
under one of those paragraphs.17 The instant dispute involves a
tax debt, which is not a debt of a kind specified in paragraphs
(2), (4), (6), or (15) of 11 U.S.C. sec. 523(a). Thus,
respondent was not required in this case to request a
determination in the chapter 7 proceeding that petitioner’s
unpaid liabilities were excepted from discharge. See Whitehouse
v. LaRoche, supra at 576; United States v. Comer, 222 Bankr. 555,
561 (Bankr. E.D. Mich. 1998); In re Thompson, 207 Bankr. 7, 9
(Bankr. M.D. Fla. 1996).
A debt of the kind specified in 11 U.S.C. sec. 523(a)(1) is
not discharged in a chapter 7 proceeding, and it continues to be
an enforceable obligation after the entry of a debtor’s
discharge, unless there is an express determination that the tax
is dischargeable. In re Thompson, supra at 10; In re Ellsworth,
158 Bankr. 856, 858 (M.D. Fla. 1993). A complaint seeking a
determination that a tax debt is not excepted from discharge
17In a ch. 7 proceeding, if a complaint is filed pursuant to
11 U.S.C. sec. 523(c), then it must be filed no later than 60
days after the first date set for the meeting of creditors. Fed.
R. Bankr. P. 4007(c). Complaints other than under 11 U.S.C. sec.
523(c) may be filed at any time. In re Stone, 10 F.3d 285, 289
n.9 (5th Cir. 1994); Fed. R. Bankr. P. 4007(b).
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