Payne v. United States (In Re Payne)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JACK B. SCHMETTERER, Bankruptcy Judge.

The instant adversary relates to the Chapter 7 bankruptcy petition of John Howard Payne (“Payne”). Plaintiff Payne seeks a declaration that his liability for overdue taxes due for 1986 was discharged through his bankruptcy filing and also seeks damages for willful violation of the discharge injunction under 26 U.S.C. § 7433(e). The Defendant United States of America (“United States” or “Government”), on behalf of the Internal Revenue Service (“IRS” or “Agency”), contests dis-chargeability of the 1986 tax debt which…