Hofmann v. United States (In Re Hofmann)

MEMORANDUM DECISION

THOMAS C. BRITTON, Chief Judge.

The debtor seeks a determination of dis-chargeability of his federal tax debts under 11 U.S.C. § 523(a)(1). The United States of America representing the Internal Revenue Service has answered. (C.P. No.'5). The matter was tried on June 11.

The parties stipulated to the discharge-ability of income taxes, penalties and inter est of the debtor for all but two of the years in question. (C.P. No. 12). An order determining dischargeability in part in accordance with this stipulation (C.P. No. 9) has been entered. The facts pertinent to the remaining…