Pizzuto v. Internal Revenue Service (In Re Pizzuto)

OPINION

NOVALYN L. WINFIELD, Bankruptcy Judge.

Chapter 7 Debtor, John Pizzuto (“Debtor”), brought this adversary proceeding against Defendant seeking a determination that his 1995 federal income tax return is dischargeable pursuant to 11 U.S.C. § 523(a)(1)(B)(ii). A trial was held on August 22, 2007 to consider the dis-chargeability of the tax liability. For the following reasons, this Court has determined that the debt is not dischargeable.

JURISDICTION

This is an adversary proceeding brought pursuant to Federal Rules of Bankruptcy Procedure 7001 et seq. and Section 523 of the Bankruptcy Code.…