- 7 -
tax liabilities for which a return was due within three years
before the filing of an individual debtor’s petition.” 11 U.S.C.
secs. 523(a)(1)(A), 507(a)(8)(A)(i) (2000). Or to put it another
way, an income tax is a nondischargeable priority claim against
the estate if it relates to a tax return whose due date,
including extensions, was within 3 years of the commencement of
the bankruptcy case. 11 U.S.C. sec. 507(a)(8)(A)(i).
Petitioner filed a bankruptcy petition on January 15, 2002,
which was discharged on December 13, 2002. The 1998 tax
liability is, therefore, nondischargeable because it relates to a
tax return the due date of which, including extensions, was
within 3 years of the date the bankruptcy petition was filed. 11
U.S.C. secs. 523(a)(1), 507(a)(8)(A).
Petitioner did not pursue her opportunities to discuss
collection alternatives with Ms. Jackson. She also failed to
submit any financial information for Ms. Jackson to consider.
Having reviewed the entire record, the Court cannot find that the
determination sustaining respondent’s proposed levy was an abuse
of discretion. Accordingly, collection by levy of petitioner’s
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011