Blakely v. United States (In Re Blakely)

OPINION

EDWARD R. GAINES, Bankruptcy Judge.

Before the court is the compliant to determine dischargeability of certain income taxes filed by the debtor, Jane Blakely, against the United States of America, in which the debt- or seeks discharge of incomes taxes due to the Internal Revenue Services for the tax years 1980 through 1987 and 1989 through 1990. Briefs were submitted by the parties on the legal issues and a stipulation of facts was filed with the court. The court determines that the taxes for the years 1980 through 1987 and 1989 are dischargeable. With reference to the 1990 tax…