Hardin v. United States (In Re Hardin)

MEMORANDUM OPINION

WILLIAM S. HOWARD, Bankruptcy Judge.

This matter is before the Court on the defendants’ Motions for Summary Judgment and the plaintiffs’ Response. The issues to be determined herein are the dis-chargeability of excise taxes, taxes assessed under 26 U.S.C. § 6672, and fees and assessments pursuant to Kentucky Revised Statutes 131.440 and 141.990(1). The parties have submitted briefs. This Court has jurisdiction of this matter pursuant to 28 U.S.C. § 1334(b); it is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(I).

This action was initiated by the filing of the plaintiffs’…