Robert William Woods - Page 13

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               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 not                






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