Huber v. Internal Revenue Service (In Re Huber)

FINDINGS OF FACT AND CONCLUSIONS OF LAW ON PLAINTIFF’S PETITION TO DETERMINE DIS-CHARGEABILITY

KAREN S. JENNEMANN, Bankruptcy Judge.

This adversary proceeding came on for hearing on March 27,1997, on the Petition to Determine Dischargeability (the “Petition”) filed by the debtor, Karl Huber (the “Plaintiff”). The Plaintiff claims that the taxes arid penalties assessed against him by the Internal Revenue Service of the United States of America (the “Defendant”) are dis-chargeable pursuant to Section 523(a)(1) of the Bankruptcy Code. After reviewing the pleadings and considering the arguments of…