Fliss v. Iowa Department of Revenue (In Re Fliss)

DECISION

WILLIAM L. EDMONDS, Bankruptcy Judge.

Debtor Susan Marie Fliss asks the court to determine that her income tax liabilities to the State of Iowa for the years 1999, 2000, and 2001 are discharged. The Iowa Department of Revenue (IDR) asks that the unpaid taxes for these years be excepted from Fliss’s discharge because her tax returns were fraudulent and because she willfully attempted to evade or defeat the taxes. This is a core proceeding under 28 U.S.C. § 157(b)(2)(I).

Trial was held February 15, 2006 in Sioux City. Donald H. Molstad appeared as attorney for Fliss. John Waters appeared…