Blaker v. United States, Department of Treasury, Internal Revenue Service (In Re Blaker)

MEMORANDUM OPINION

ARTHUR B. BRISKMAN, Bankruptcy Judge.

This matter came before the Court on Plaintiffs Complaint to Determine Dis-chargeability of IRS Debt. Appearing before the Court were Raymond J. Rotella, counsel for Plaintiff, Richard William Blaker; and Brian Sehwalb, counsel for Defendant, the United States of America, Department of Treasury, Internal Revenue Service. After reviewing pleadings, evidence, exhibits, arguments of counsel, and live testimony of Richard William Blaker, Linda Dodge, John Seheidt, Barbara Renard, Allan Rich, and Cecilia Glunt, the Court makes the following…