Bracey v. Franchise Tax Board (In Re Bracey)

OPINION

HAGAN, Bankruptcy Judge:

Richard Bracey (“Bracey”), a former chapter 7 debtor, appeals an order of the bankruptcy court holding that the appellee, the California Franchise Tax Board (“FTB”) did not violate the discharge injunction provisions of section 524 by attempting to collect delinquent prepetition taxes. The issue centers on whether the taxes were discharged in Braeey’s chapter 7 case. For the reasons expressed in this opinion, we reverse the decision of the bankruptcy court, and remand for further proceedings.

I

FACTS

On February 23, 1988, FTB issued a “Notice of Additional Tax”…