May v. United States (In Re May)

MEMORANDUM ORDER

FRANK W. ROGER, Chief Judge.

This matter is before the Court on cross-motions for summary judgment filed by the debtor/plaintiff, Joseph A. May, and the defendant, United States, Internal Revenue Service. The only issue in dispute is whether May’s federal income taxes and prepetition interest for tax years 1985 through 1993 are nondischargeable pursuant to 11 U.S.C. § 523(a)(1)(C) for the reason that May willfully attempted to evade or defeat the tax for those years. 1 The exhibits attached to the IRS’s cross-motion for summary judgment overwhelmingly show that May did…