Claxton v. United States (In Re Claxton)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JACK B. SCHMETTERER, Bankruptcy Judge.

This Adversary Proceeding relates to the Chapter 7 bankruptcy petition of Plaintiff Christopher Claxton (“Claxton” or “Debtor”). Claxton filed a complaint on September 28, 2000 (“Complaint”) seeking a declaration that his outstanding tax liabilities for the years 1985 through 1997 1 are dischargeable through his bankruptcy filing. Claxton claims that these liabilities, including interest and penalties, are dis-chargeable because the liabilities are for tax years prior to the filing of Claxton’s bankruptcy petition…