Fernandez v. Internal Revenue Service (In Re Fernandez)

MEMORANDUM OF OPINION AND ORDER

RANDOLPH BAXTER, Bankruptcy Judge.

This matter is before the Court upon the Debtors’ complaint to determine discharge-ability of certain tax obligations owed by the Co-debtor, Frederick Fernandez to the Internal Revenue Service (IRS). Following a trial on the issues, a review of the evidence admitted and of the arguments of counsel, it is herein determined that the subject tax obligations are nondischargeable.

I

This is a core proceeding in which the relevant facts are generally not in dispute. 1 Co-debtor Frederick Fernandez, a former vice-president of personnel…