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Harnden v. United States (In re Harnden)

Ruling: 
IRS claim assessed two years after notice of deficiency was nondischargeable.
Procedural posture: 
Debtor brought an adversary complaint against defendant, United States Internal Revenue Service (IRS), seeking to discharge of income tax and penalties that were originally assessed two years prior to the IRS commencing the assessment.
Issue: 
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Consumer case opionion summary, case decided on November 17,2011, LexisNexis #1211-081