Gathwright v. United States (In Re Gathwright)

MEMORANDUM OPINION

ELIZABETH L. PERRIS, Bankruptcy-Judge.

Debtor seeks a determination that certain taxes and penalties assessed by the Internal Revenue Service (“IRS”) were discharged in his Chapter 7 case, and restitution of funds, plus interest, 1 seized by the IRS post-discharge. The IRS contends that the taxes are nondischargeable under Bankruptcy Code section 523(a)(1)(C) 2 because debtor filed fraudulent returns and/or willfully attempted to evade or defeat the tax. Debtor responds that the returns were correct as filed or that any errors on the returns were the result of oversight or…