United States v. Eleazar (In Re Eleazar)

OPINION

DONALD H. STECKROTH, Bankruptcy Judge.

This matter is before the court upon a motion for summary judgment brought by the United States of America (“United States” or “Plaintiff’) in its adversary proceeding against the debtor, Roberto S. Eleazar (“Eleazar” or “debtor”). The United States seeks a determination that the debtor’s income tax liabilities are non-dischargeable pursuant to 11 U.S.C. § 523(a)(1)(C) and that the debtor’s counterclaim should be dismissed. The debtor opposes the motion. For the reasons that follow, the motion for summary judgment is granted in part.

The court has…