Brustman v. United States (In Re Brustman)

MEMORANDUM OPINION

JOHN E. RYAN, Bankruptcy Judge.

I. INTRODUCTION

Plaintiff, James Brustman (“Debtor”), reopened his chapter 7 ease and commenced an adversary proceeding to determine the dischargeability of his 1989 federal income tax liability assessed against him by the Internal Revenue Service (the “IRS”). Debtor brings a motion for summary judgment (the “Motion”) seeking to have the federal income tax liability discharged under Bankruptcy Code (the “Code”) 1 § 727(b).

Income taxes are entitled to priority status under Code § 507(a)(8)(A)® if the last date for the timely filing of the return,…