DDC & Associates v. White (In Re White)

MEMORANDUM OF DECISION ON PLAINTIFFS’ COMPLAINT

J. PHILIP KLINGEBERGER, Bankruptcy Judge.

In this case of apparent first impression, the plaintiffs (“DDC” and “Watson”) assert that a debt allegedly owed by the defendant (“White”) is excepted from discharge pursuant to 11 U.S.C. § 523(a)(14) and 11 U.S.C. § 523(a)(14A). The alleged debt arises from payment by DDC and Watson of federal employment tax obligations owed by a corporate entity in which White was previously involved. There is no question that DDC paid employment taxes to the Internal Revenue Service and to the State of Illinois with…