Blake v. United States (In re Blake)

OPINION ON COMPLAINT

A. POPE GORDON, Bankruptcy Judge.

The debtor commenced this adversary proceeding on April 28, 1992 to determine the dischargeability of income taxes under 11 U.S.C. § 523(a)(1).

The parties submitted this proceeding to the court based on documentary evidence, oral arguments, and the parties’ joint pretrial statement filed November 2, 1992.1

The debtor filed a petition under chapter 7 on March 4, 1992. On April 2, 1992, Internal Revenue Service issued a statutory notice of tax deficiency to the debtor for the years 1981, 1982 and 1983 in the amounts of $6,762.50, 6,762.50, and…