Lon Lawrence Bleak v. United States

BEEZER, Circuit Judge:

Lon Lawrence Bleak (debtor) appeals from the order of the United States District Court for the District of Arizona holding that his liability to the United States is nondischargeable in bankruptcy. The debt- or urges that the district court erred in concluding that an erroneous income tax refund is excepted from discharge pursuant to 11 U.S.C. § 523(a)(1)(A). We have jurisdiction over this appeal pursuant to 28 U.S.C. § 158(d) and we affirm.

I

FACTUAL BACKGROUND

The debtor filed an individual income tax return for 1981. In his return the debtor left blank the spaces for…