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We disagree. Title 11 U.S.C. section 523(a) provides as follows:
(a) A discharge under section 727, 1141, 1228(a),
1228(b), or 1328(b) of this title does not discharge an
individual debtor from any debt–
(1) for a tax or a customs duty–
(A) of the kind and for the periods specified
in section 507(a)(2) or 507(a)(8) of this
title, whether or not a claim for such tax
was filed or allowed;
(B) with respect to which a return, if
required–
(i) was not filed; or
(ii) was filed after the date on which
such return was last due, under
applicable law or under any extension,
and after two years before the date of
the filing of the petition; or
(C) with respect to which the debtor made
a fraudulent return or willfully attempted in
any manner to evade or defeat such tax;
[Emphasis added.]
Accordingly, an individual debtor is not discharged under 11
U.S.C. section 727 from a tax liability specified under 11 U.S.C.
section 507(a)(8), whether or not a claim was filed, or from a
tax liability with respect to which the debtor failed to file a
required return or willfully attempted in any manner to evade or
defeat such tax. Title 11 U.S.C. section 523(a)(1)(A), (B), and
(C). See generally Brumbaugh v. United States, 267 Bankr. 800
(Bankr. S.D. Ohio 2001)(tax protester’s debts not discharged,
despite being assessed more than 240 days prior to petitioning
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