Cole v. United States (In Re Cole)

MEMORANDUM OPINION ON DIS-CHARGEABILITY OF DEBTOR’S TAX OBLIGATIONS FOR THE YEARS 1992 AND 1993

K. RODNEY MAY, Bankruptcy Judge.

The Bankruptcy Code permits a debtor to discharge income taxes in Chapter 7 for a period which is at least three years before the bankruptcy filing, if the applicable returns were filed at least two years before the bankruptcy case, the returns are not fraudulent, and the debtor has not willfully attempted, in any manner, to evade or defeat the otherwise dischargea-ble taxes. 11 U.S.C. § 523(a)(1)(C).

In this case, the debtor is an accountant who prepared tax returns…