Rhodes v. United States

MEMORANDUM OPINION

ARTHUR B. BRISKMAN, Bankruptcy Judge.

This adversary proceeding came on for consideration on, June 22, 2006 on the Complaint filed by the Plaintiff, Michael R. Rhodes. The Plaintiff seeks discharge of tax debts owed to the Internal Revenue Service of the United States of America (the “IRS”) for tax years 2000 and 2001 pursuant to 11 U.S.C. §§ 523(a)(1), 523(a)(7), 507(a)(3) and 507(a)(8). 2 The issue is whether the Plaintiff willfully attempted in any manner to evade or defeat the tax liability. After reviewing the pleadings and evidence, hearing live testimony and argument,…