Wargo v. United States (In Re Wargo)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

THOMAS E. BAYNES, JR., Bankruptcy Judge.

THIS CAUSE came on for final eviden-tiary hearing on the Amended Complaint to Determine the Dischargeability of a Debt filed by Plaintiffs/Debtors Linda and Edward M. Wargo (“Debtor(s)”) in the above captioned case. The United States of America, representing the Internal Rev enue Service (“IRS”), filed an Answer and a Motion for Summary Judgment. The Court, having considered arguments by counsel, the entire record of this case, testimony of live witnesses, and all other relevant evidence, enters the following…