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from discharge. Accordingly, there is no default judgment
applicable.
V. Conclusion
After the bankruptcy proceeding was complete, the Appeals
officer determined that petitioner’s unpaid liabilities were
excepted from discharge because required returns were not filed
and sought to proceed with collection by levy. Petitioner
contested the Appeals officer’s determination and petitioned this
Court to review the determination. We have exercised our
jurisdiction and decided the dischargeability issue that was not
addressed by the bankruptcy court in petitioner’s chapter 7
proceeding. As explained earlier, petitioner’s unpaid
liabilities were excepted from discharge under 11 U.S.C. sec.
523(a)(1). Accordingly, we hold that respondent may proceed with
collection action as determined in the notice of determination
with respect to petitioner’s taxable years 1993, 1994, and 1995.
Decision will be entered
for respondent.
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