- 15 - 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 petitioningPage: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
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