- 13 - In Washington and Swanson we decided that the bankruptcy court had not addressed whether the taxpayers’ tax debts were discharged because the records in both cases lacked any evidence to the contrary. The bankruptcy court orders in both Washington and Swanson released the taxpayers from all “dischargeable debts.” See Washington v. Commissioner, supra at 116; Swanson v. Commissioner, supra at 120. In the instant case, however, the bankruptcy court’s order makes no reference to dischargeable debts. That lack of reference, however, is of no consequence. Section 727 of title 11 does not release a debtor from a debt that is nondischargeable under the Bankruptcy Code. Thus, an order discharging a debtor from all “dischargeable debts” is no different, for present purposes, from an order granting the debtor “a discharge under section 727 of title 11, United States Code”. Accordingly, based upon our holdings in Washington and Swanson, we hold that, in the instant levy proceeding commenced under section 6330(d)(1), the Court has jurisdiction to decide whether the U.S. Bankruptcy Court for the Northern District of Alabama discharged petitioner’s tax liabilities for the 1988, 1989, 1990, 1991, 1993, 1995, 1996, and 1997 taxable years. III. Sections 507 and 523 of the Bankruptcy Code. As noted above, petitioner contends that his tax liabilities for the years in issue were discharged because they were notPage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
Last modified: May 25, 2011