Garrett v. Internal Revenue Service (In Re Garrett)

DOUGLAS 0. TICE, Jr., Bankruptcy Judge.

MEMORANDUM OPINION

The debtor filed a complaint against the Internal Revenue Service which requires this court to decide whether a federal tax debt of the debtor was discharged by his chapter 7 discharge in bankruptcy.

Facts

The facts are fully stipulated.

On April 11, 1985, the IRS assessed against the debtor a 100 percent tax penalty pursuant to Internal Revenue Code § 6672, 26 U.S.C. § 6672. The assessment was based upon IRS’s determination that debtor was a person required by law to account for and pay over the withholding taxes of a corporation during…