- 11 U.S.C.
Abir v. United States (In re Abir)
Feb
01
2010
Ruling
Tax liabilities were excepted from discharge where prior bankruptcy case had stayed collection for more than three years prior to petition date.
Procedural posture
Chapter 7 debtors commenced an adversary proceeding against defendants, the United States of America, Department of Treasury and the Internal Revenue Service (IRS), seeking a determination that their federal income tax obligations for the years 2000 through 2004 were dischargeable. The IRS argued that the tax obligations were excepted from discharge under 11 U.S.C.S. § 507(a)(8)(A)(i) or alternatively, 11 U.S.C.S. § 524(a)(1)(C).
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Court
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