- 23 -
before the August 2, 1993, filing of his bankruptcy petition.
See 11 U.S.C. sec. 523(a)(1)(B)(ii) (2000); Ramsdell v.
Commissioner, T.C. Memo. 2003-317. The 1993 liability was not a
prepetition debt that could have been discharged because
petitioner did not make an election under section 1398(d)(2) to
end his taxable year as of the filing of the bankruptcy petition
during 1993. See, e.g., In re Smith, 210 Bankr. 689, 692 (Bank.
D. Md. 1997) (citing In re Johnson, 190 Bankr. 724, 726-727
(Bank. D. Mass. 1995)); In re Mirman, 98 Bankr. 742, 744-745
(Bank. E.D.Va. 1989); see also S. Rept. 96-1035, 25, 26 (1980),
1980-2 C.B. 620, 632-633 ("If the debtor does not make the
election, no part of the debtor's tax liability for the year in
which the bankruptcy case commences is collectible from the
estate, but is collectible directly from the individual debtor").
Likewise, the 1996 liability was obviously not a debt incurred
before the filing of the bankruptcy petition and thus could not
have been discharged therein. See 11 U.S.C. sec. 727(b) (2000);
Swanson v. Commissioner, supra at 120. Consequently, the 2004
supplemental determination's conclusion that the liabilities at
issue were not discharged was not an abuse of discretion.
Notice and Demand
In the petition, petitioner claimed that he had not received
notice and demand for payment for any of the liabilities at
issue, as is required by section 6303. The 2003 supplemental
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