Pierchoski v. Internal Revenue Service (In Re Pierchoski)

MEMORANDUM OPINION

BERNARD MARKOVITZ, Chief Judge.

Cross-motions for summary judgment by debtor and Internal Revenue Service (“IRS”) are before us.

IRS contends that a prepetition tax debt owed to it by debtor falls within the scope of the exception to discharge set forth at 11 U.S.C. § 523(a)(l)(B)(i) because debtor never filed required tax returns and that it therefore is entitled to summary judgment in its favor.

Debtor contends that the tax debt does not fall within the scope of the exceptions to discharge set forth at 11 U.S.C. § 523(a)(l)(B)(i) or § 523(a)(l)(B)(ii) and that he therefore is…