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misapplies 11 U.S.C. sec. 523(a)(1)(B)(ii). An individual debtor
is not discharged in a bankruptcy proceeding from a debt for tax
with respect to which a return is filed after the date on which
such return was last due and after 2 years before the date of the
filing of the bankruptcy petition. 11 U.S.C. sec.
523(a)(1)(B)(ii). In other words, an individual debtor is not
discharged in a bankruptcy proceeding from a debt for tax with
respect to which a return is filed late and within the 2-year
period immediately preceding the filing of the bankruptcy peti-
tion. E.g., Young v. United States, 535 U.S. 43, 48-49 (2002).
The September 25, 1998 discharge order of the U.S. Bank-
ruptcy Court for the Southern District of New York provided in
pertinent part that petitioners were “released from all
dischargeable debts.” In the instant case, petitioners’ 1994
return and petitioners’ 1995 return both were filed late on
December 12, 1996. Petitioners filed their bankruptcy petition
on May 18, 1998. On the record before us, we find that petition-
ers filed their 1994 return and their 1995 return after the
respective dates on which such returns were last due and after 2
years before the date on which they filed their bankruptcy
petition. See 11 U.S.C. sec. 523(a)(1)(B)(ii); see also Young v.
United States, supra. We further find on that record that
pursuant to 11 U.S.C. sec. 523(a)(1)(B)(ii) the U.S. Bankruptcy
Court for the Southern District of New York did not discharge
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