Looft v. United States (In re Looft)

ORDER

Barbara Ellis-Monro, U.S. Bankruptcy Court Judge

This matter comes before the Court on Debtor-Plaintiffs complaint alleging that federal income tax liabilities he incurred for tax years through and including 2009 totaling more than $319,000 are discharge-able pursuant to 11 U.S.C. §§ 523(a)(1) and 507(a)(8). [Dkt no. 1], Defendant filed an answer alleging Plaintiffs liabilities for tax years 1993 through 1997 are nondischargeable under § 523(a)(1)(C). [Dkt. no. 5]. This is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(I). The Court held a trial on March 31, 2015. Having considered…