Hardee v. Internal Revenue Service

KING, Circuit Judge:

Debtor-appellant Roger Hardee appeals the district court’s judgment affirming the bankruptcy court’s judgment that the 26 U.S.C. § 6621(e) interest that he paid in excess of the regular interest rate is excepted from a Chapter 7 discharge in bankruptcy. We affirm.

I. FACTUAL & PROCEDURAL BACKGROUND

Debtor-appellant Roger Hardee timely filed his federal income tax returns for the 1983 and 1984 tax years and received refunds for each year. On October 16, 1995, the Internal Revenue Service (IRS) made additional assessments for both years. For 1983, the IRS assessed unpaid taxes…