Dyer v. Georgia Department of Revenue (In Re Dyer)

MEMORANDUM AND ORDER

MICHAEL J. KAPLAN, Chief Judge.

Many states have statutes requiring taxpayers to file an amended tax return if the taxpayer’s federal tax liability is found to be different as to a given tax year.

This is a Motion by the State of Georgia seeking Summary Judgment dismissing the Debtor’s Complaint. The Complaint prays for a determination that the Debtor’s unpaid 1986 personal income tax liability to the State of Georgia be discharged because it is more than three years old (11 U.S.C. § 523(a)).

The State argues that the tax debt is nondischargeable under 11 U.S.C. §…