Johnson v. United States (In Re Johnson)

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND MEMORANDUM OPINION

PAUL M. GLENN, Bankruptcy Judge.

THIS CASE came before the Court for a final evidentiary hearing on a Complaint to Determine Dischargeability of Debt filed by the Debtor, Arthur C. Johnson. In the Complaint, the Debtor seeks a determination that his income tax liabilities for 1983, 1984, 1985,1986,1987, 1988, 1989, and 1990 are dischargeable pursuant to § 507(a)(8) and § 523 of the Bankruptcy Code. The United States of America, Department of Treasury, Internal Revenue Service (the Government) concedes that the liabilities for each of…