In Re Viego

ORDER DENYING OBJECTION TO CLAIM OF IRS

A. THOMAS SMALL, Chief Judge.

The matter before the court is the objection filed by the chapter 13 debtor, Phillip Viego, to the claim of the Internal Revenue Service. Mr. Viego contends that the IRS’s claim for 1990 income taxes was discharged in his prior chapter 7 case, but the IRS maintains that the debt is nondischargeable under 11 U.S.C. § 523(a)(1)(A) because the debtor’s time for filing his 1990 tax return, including a four-month extension claimed by the debtor, was within three years of the filing of the debtor’s chapter 7 petition. A hearing was…