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under 11 U.S.C. sec. 523(a)(1) usually comes from the debtor
because tax liabilities covered by this section constitute a
claim or debt of a kind which would not otherwise be discharged
pursuant to 11 U.S.C. sec. 523(c) in the event that the creditor
failed to take timely action. In re Ellsworth, supra at 858; 4
Collier on Bankruptcy, par. 4007.02, at 4007-4. “The law is
clear that failure to file a complaint for debts protected from
discharge under Section 523(a)(1) does not affect the
dischargeability or nondischargeability of the debt.” In re
Ellsworth, supra at 858. Therefore, if a tax liability satisfies
the conditions set forth in 11 U.S.C. sec. 523(a)(1), it is not
protected by the general discharge received by the debtor in his
prior bankruptcy case. In re Thompson, supra at 10.
In the instant case, petitioner has not alleged, and the
evidence in the record does not reflect, that he filed a
complaint to obtain a determination of the dischargeability of
the unpaid liabilities for the years 1993, 1994, and 1995.
Furthermore, the bankruptcy court did not determine the
dischargeability of the unpaid liabilities in its discharge
order. Because the tax debt in issue is of a kind specified in
11 U.S.C. sec. 523(a)(1), respondent was not required to object
or file a claim to protect against the discharge of the unpaid
liabilities because the liabilities were automatically excepted
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