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Accordingly, under Bankruptcy Code section 523(a)(1)(A),
petitioners’ outstanding 1990 Federal income taxes were excepted
from discharge (i.e., were not discharged) by the March 17, 1998,
bankruptcy court discharge order that was issued in favor of
petitioners. In re Smith, 109 Bankr. 243, 245 (Bankr. W.D. Ky.
1989), affd. 114 Bankr. 473 (W.D. Ky. 1989); cf. Young v. United
States, 535 U.S. 43, 49 (2002) (involving a different question
concerning the relationship between a chapter 13 bankruptcy
proceeding and a subsequent chapter 7 bankruptcy proceeding and
holding that the 3-year lookback period of Bankruptcy Code
section 507(a)(7)(A)(i) was tolled during the chapter 13
proceeding); Richardson v. Commissioner, T.C. Memo. 2003-154
(following Young v. United States, supra).
Petitioners mistakenly rely on In re Doss, 42 Bankr. 749
(Bankr. E.D. Ark. 1984), and petitioners argue that certain
limitations applicable to a different exception to discharge
(relating to late-filed returns filed with respondent within a 2-
year lookback period before the bankruptcy petition was filed)
are applicable and that thereunder we should treat petitioners’
1990 Federal income taxes as not excepted from discharge. See
Bankruptcy Code sec. 523(a)(1)(B)(ii).
5(...continued)
relating to petitioners’ outstanding 1990 Federal income taxes
had not yet been filed, and petitioners’ liability therefor
constituted an unsecured debt owed to respondent.
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