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An individual debtor is not to be discharged in a bankruptcy
proceeding from certain specified categories of debts. 11 U.S.C.
sec. 523(a) (2000). The first such category is described in
pertinent part in 11 U.S.C. sec. 523(a)(1) as follows:
� 523. Exceptions to discharge
(a) A discharge under section 727, 1141, 1228(a),
1228(b), or 1328(b) of this title [title 11] does not
discharge an individual debtor from any debt–-
(1) for a tax or a customs duty–
(A) of the kind and for the periods
specified in section 507(a)(2) or 507(a)(8)
of this title, whether or not a claim for
such tax was filed or allowed;
(B) with respect to which a return, if
required–
(i) was not filed; or
(ii) was filed after the date on
which such return was last due, under
applicable law or under any extension,
and after two years before the date of
the filing of the petition; * * *
Petitioners argue that their respective unpaid liabilities
for their taxable years 1994 and 1995 do not fit within the
exception to discharge set forth in 11 U.S.C. sec.
523(a)(1)(B)(ii). According to petitioners,
only if the taxes were filed after 2 years before the
date of filing of the petition would the years in
question be non dischargeable [sic]. The tax years in
question were filed 17 months before the date of the
petition and not after 2 years before the date of the
petition.
The above-quoted argument of petitioners misconstrues and
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