- 10 - Accordingly, pursuant to 11 U.S.C. sec. 523(a)(1)(B)(ii) the examination assessment was not discharged in the bankruptcy proceedings.6 Payment At trial, petitioners raised an additional issue; namely, that any amount owed with respect to 1991 that was not discharged in the bankruptcy proceeding had been paid. In support of this contention, petitioners introduced a letter issued to them from respondent dated July 21, 1997, indicating that the total amount owed with respect to 1991 was $20. Petitioners allege that they paid this amount and “additional payments” with respect to 1991. Petitioners’ argument has no merit. The July 21, 1997, letter on which they rely precedes by 3 months their October 20, 1997, execution of the stipulated decision in the Tax Court proceedings covering 1991 in which they agreed there was a 5(...continued) petition was filed on Oct. 10, 1995. Even if Oct. 10, 1995, were the correct filing date of the bankruptcy petition, it would not change the result herein because the examination assessment would still be nondischargeable. If the filing date of the bankruptcy petition were Oct. 10, 1995, the nondischargeability rule of 11 U.S.C. secs. 523(a)(1)(A) and 507(a)(8)(A)(iii) (2000), relied on by respondent, would apply. That is, the examination assessment made on Dec. 29, 1997, would be nondischargeable because it was not assessed before, but was assessable after, the commencement of the bankruptcy proceeding on Oct. 10, 1995. 6Petitioners’ amendment of their bankruptcy petition to specifically list their 1991 Federal income tax liabilities has no effect on their dischargeability.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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