United States v. Cox

ORDER

METZNER, Senior District Judge.

The United States appeals from an order of the bankruptcy court holding that the debtor’s federal income tax liabilities were dischargeable and that any liens based on the liabilities were void.

11 U.S.C. 523(a)(1)(C) provides that a discharge does not discharge an individual debt- or from any tax debt with respect to which the debtor “willfully attempted in any manner to evade or defeat such tax.”

The finding of facts made by the court below showed that the debtor did not file any income tax returns for the years 1982 through 1987. The revenue officer…