Billman v. Department of the Treasury (In Re Billman)

ORDER GRANTING THE UNITED STATES’ MOTION FOR SUMMARY JUDGMENT

STEVEN H. FRIEDMAN, Bankruptcy Judge.

This matter came before the Court on September 16, 1997, for consideration of the motion of the United States for summary judgment. The Debtor has filed a complaint seeking a determination of whether the debt owed to the Internal Revenue Service (“IRS”) is dischargeable. The Debtor contends that his tax liability for the tax years 1979, 1980 and 1981 were discharged in the Debtor’s 1996 chapter 7 case. Having considered the United States’ motion and the response by the Debtor and for the reasons…