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On February 28, 2003, the IRS commenced a so-called adver-
sary proceeding (adversary proceeding of the IRS) with the
Bankruptcy Court. In that proceeding, the IRS sought a determi-
nation with respect to the dischargeability of the liabilities of
Mr. Hassell and Ms. Hassell for their taxable years 1980 through
1984, 1992, and 1997.
On December 16, 2003, the Bankruptcy Court entered a final
judgment against Mr. Hassell and Ms. Hassell with respect to both
the adversary proceeding of Mr. Hassell and Ms. Hassell and the
adversary proceeding of the IRS (Bankruptcy Court’s final judg-
ment with respect to the adversary proceedings). That judgment
provided in pertinent part:
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that
the Debtors’ [Mr. Hassell’s and Ms. Hassell’s] federal
income (1040) tax liabilities for tax years 1980, 1981,
1982, 1983, 1984, 1992, and 1997 are non-dischargable
under 11 U.S.C. � 523(a)(1)(C), because the summary
judgment record more than establishes that the Debtors
have “willfully attempted in any manner to evade or
defeat” their tax obligations to the United States.
IT IS ORDERED, ADJUDGED AND DECREED that the
Debtors Melvin Ray Hassell and Nelda Jo Hassell are
indebted to the United States of America (Internal
Revenue Service) in the amount of $903,599.00, plus
interest thereon from August 26, 2002 (bankruptcy
petition date) until paid, for their 1980-1984, 1992,
and 1997 federal income (1040) taxes; however, the
penalties and interest on such penalties included
within this amount will be discharged under 11 U.S.C.
� 523(a)(7) as to Debtors Melvin Ray Hassell and Nelda
Jo Hassell if their general Chapter 7 discharge is
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Last modified: May 25, 2011