Arenson v. United States Ex Rel. Internal Revenue Service (In Re Arenson)

MEMORANDUM

JOHN C. MINAHAN, Jr., Bankruptcy Judge.

Debtor filed this adversary proceeding seeking to determine dischargeability of debtor’s obligations for 1981, 1982 and 1983 federal income taxes. The debtor asserts that the federal income tax liabilities assessed against the debtor for the years 1981, 1982 and 1983 are dischargeable under 11 U.S.C. § 727. The Internal Revenue Service argues that debtor’s obligations for 1981 and 1982 taxes is not dischargeable under 11 U.S.C. § 523(a)(1)(B)® since the debtor failed to file a federal income tax return, Form 1040, for the 1981 and 1982 tax…