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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.
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