Borck v. United States, Internal Revenue Service (In Re Borck)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

SIDNEY M. WEAVER, Bankruptcy Judge.

THIS CAUSE came on before the Court on November 10, 1987, upon the Adversary Complaint by the Debtor, JOYCE M. BORCK, seeking discharge of the personal income tax liabilities asserted by the Internal Revenue Service (“IRS”) against the Debtor for the respective tax and calendar years 1977, 1978, 1979, 1980, 1981, 1982, 1983, and 1984, inclusive, pursuant to 11 U.S.C. Section 727(a) and 523(a)(1); and Bankruptcy Rule 4007(a); and also seeking avoidance of certain IRS tax levies and liens pursuant to 11 U.S.C. Section 544…