Oldfield v. United States, Internal Revenue Service (In Re Oldfield)

MEMORANDUM OPINION

MARY D. SCOTT, Bankruptcy Judge.

Now before the Court is an adversary proceeding, wherein the debtors/Plaintiffs, William and Mattie Oldfield (“Oldfields”), have requested that this Court declare their income tax debts for 1980, 1981 and 1983 to be discharged in their Chapter 7 case. The Defendant, Internal Revenue Service (“IRS”), contends that the Plaintiffs’ tax debts for the 1980, 1981 and 1983 tax years are non-dischargeable.

The matter came before this Court for hearing on September 20, 1990. The debtors/Plaintiffs appeared in person and by counsel, Mark A. Colbert, Esq.…