Jones v. United States (In Re Jones)

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND MEMORANDUM OPINION

PAUL M. GLENN, Chief Judge.

THIS CASE came before the Court for a final evidentiary hearing in the above-captioned adversary proceeding.

The parties stipulate that the Debtors, David B. Jones and Linda S. Jones, “are indebted to the Internal Revenue Service for unpaid 1040 taxes for the year ending December 31, 1993, plus statutory additions.” (Doc. 11, Joint Pre-Trial Statement, p. 3).

The issue in this adversary proceeding is whether the 1993 income taxes owed by the Debtors are nondischargeable pursuant to § 523(a)(1)(C) of the…