In re Depasture (09-07006)
The court is denying Plaintiff Debtor's motion for summary judgment to discharge tax liabilities for years 1994 and 1995 pursuant to 11 U.S.C. 727 and granting defendant Internal Revenue Services' cross-motion for summary judgment. The debtor reopened bankruptcy case and filed this adversary proceeding to determine tax liabilities for years 1994 and 1995. Because the court found that the IRS timely assessed the debtor's tax liabilities and the bankruptcy case was filed less than 240 days after the IRS tax assessment, the tax liabilities were declared nondischargeable pursuant to sections 11 U.S.C. 523(a)(1)(A) and 507(a)(8)(ii).