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In In re Doss, however, involving several years, the
bankruptcy court treated as excepted from discharge (i.e., as not
discharged) under Bankruptcy Code section 523(a)(1)(A) a year
factually similar to petitioners’ 1990 Federal income taxes
(i.e., a year for which the return was due within the 3-year
lookback period before the bankruptcy petition was filed). In re
Doss, supra at 754. The bankruptcy court’s treatment in In re
Doss of other years factually not similar to petitioners’ 1990
Federal income taxes as not excepted from discharge (i.e., as
discharged) is inapposite to petitioners’ 1990 Federal income
taxes herein.6
Thus, contrary to petitioners’ argument, with regard to
petitioners’ 1990 Federal income taxes, In re Doss explicitly
supports our conclusion herein that petitioners’ 1990 Federal
income taxes were excepted from discharge.
Petitioners argue that a debtor in bankruptcy may avoid the
exception from discharge under Bankruptcy Code section
523(a)(1)(A) as well as the exception from discharge under
Bankruptcy Code section 523(a)(1)(B)(ii) simply by filing a
6 We note that the bankruptcy court’s holding in In re Doss,
42 Bankr. 749 (Bankr. E.D. Ark. 1984), with regard to other years
factually not similar to petitioners’ 1990 tax year, has been
criticized by the U.S. Court of Appeals for the Ninth Circuit and
other courts. See, e.g., Vitaliano v. Cal. Franchise Tax Bd.,
178 Bankr. 205, 208-209 (B.A.P. 9th Cir. 1995); In re Daniel v.
United States, 170 Bankr. 466, 469-471 (Bankr. S.D. Ga. 1994);
Crist v. United States, 85 Bankr. 807, 812 (Bankr. N.D. Iowa
1988).
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