Roper v. Barclay (In Re Roper)

SCHERMER, Bankruptcy Judge.

Dick Barclay, Director, State of Arkansas Department of Finance and Administration (the “DFA”) appeals from the bankruptcy court 1 order determining that the tax liabilities of Debtor Dale Roper (“Debtor”) are not excepted from discharge pursuant to 11 U.S.C. § 523(a)(1)(C). We have jurisdiction over this appeal from the final order and judgment of the bankruptcy court. See 28 U.S.C. § 158(b). For the reasons set forth below, we affirm.

ISSUE

The issue on appeal is whether the bankruptcy court properly determined that the Debtor’s tax liability to the DFA does not…