California Employment Development Department v. Hansen (In Re Hansen)

OPINION

MARKELL, Bankruptcy Judge.

INTRODUCTION

The California Employment Development Department (the “EDD”) appeals the bankruptcy court’s judgment that certain unpaid unemployment insurance taxes were not the kind of taxes specified in § 507(a)(8)(C). 1 As a consequence, the bankruptcy court held that the unpaid unemployment insurance taxes in this case did not give rise to a nondischargeable debt within the meaning of § 528(a)(1)(A). We AFFIRM.

FACTS

One of the debtors in this case, Michael Shane Hansen (“Hansen”), was president of Onvoi Business Solutions, Inc. Onvoi Business Solutions, Inc.,…