Bryen v. United States (In Re Bryen)

OPINION

ERIC L. FRANK, Bankruptcy Judge.

I. INTRODUCTION

In 2004, Bruce Bryen (“the Debtor”) filed a chapter 7 bankruptcy case. In his bankruptcy schedules, the Debtor listed a $19 million general unsecured debt for unpaid taxes (“the Tax Debt”) owed to the Internal Revenue Service (“the IRS”). 1 This large tax liability was based upon the Debtor’s unsuccessful efforts to employ various “tax shelters” in the tax years 1978,1980,1982 through 1989.

While the bankruptcy case was open in 2004, neither the Debtor nor the IRS requested a determination regarding the dis-chargeability of the Tax Debt. In…