Henderson v. United States (In Re Henderson)

MEMORANDUM OPINION

CLIVE W. BARE, Bankruptcy Judge.

The issue before the court in this adversary proceeding is whether the debtor’s discharge in bankruptcy also discharges tax penalties relating to nondischargeable tax liabilities incurred more than three years before the filing of the bankruptcy petition. 11 U.S.C. § 523(a)(7).

I

Plaintiff, Marvin Lee Henderson (“Henderson”), timely filed his federal income tax returns for 1982 and 1983. On January 10, 1986, Henderson filed a form 872, Consent to Extend the Time to Assess Tax, extending the date for assessment for the calendar year 1982 to…