Hosack v. Internal Revenue Service

PER CURIAM: *

Debtor-appellant Charles R. Hosack appeals the district court’s order affirming the bankruptcy court’s grant of summary judgment in favor of the Internal Revenue Service, arguing that the alleged income tax deficiencies and penalties for the years 1994 through 1998 were discharged in his Chapter 7 bankruptcy case. We affirm the order of the district court affirming the order of the bankruptcy court holding that the income tax deficiencies were excepted from Chapter 7 discharge; we remand the case to the bankruptcy court to determine whether the proposed tax penalties were…