Pisko v. United States (In Re Pisko)

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND MEMORANDUM OPINION

PAUL M. GLENN, Chief Judge.

THIS CASE came before the Court for a final evidentiary hearing.

The Debtor, Andrew F. Pisko, commenced this proceeding by filing a Complaint to Determine Dischargeability of Debt. In the Complaint, the Debtor seeks a determination that his income tax liabilities for the 1998, 1999, 2000, and 2001 tax years are dischargeable in his Chapter 7 case.

In response, the United States of America, Internal Revenue Service (IRS) asserts that the liabilities are excepted from the Debtor’s discharge pursuant to §…