Frosch v. United States (In Re Frosch)

MEMORANDUM OPINION 1

JUDITH K. FITZGERALD, Chief Judge.

Before the court for resolution following trial, conducted on July 12, 2000, is Debt- or’s federal income tax liability for years 1989, 1990, 1991, and 1992. 2 The IRS contends that the tax liabilities incurred by the Debtor in each of those four years are not dischargeable pursuant to 11 U.S.C. § 523(a)(1)(C). The IRS contends that the Debtor filed fraudulent returns or willfully 3 evaded payment of his tax liabilities in each of the four years in question. The IRS admits that Debtor timely filed his 1989 through 1992 tax returns, that it…