Debtor filed this adversary proceeding in order to obtain a declaration that federal income taxes owed for tax years 2005, 2006, 2007, 2009, and 2011 were discharged under 11 U.S.C. § 523(a)(1)(A) when Debtor received his general discharge in Bankruptcy Case No. 15-10292. The IRS seeks judgment in its favor as a matter of law on the ground that undisputed material facts establish that he willfully evaded paying his tax liabilities, which conduct excepted the tax liabilities from discharge under § 523(a)(1)(C).
After the IRS answered the complaint, Debtor stipulated that his 2007 tax liability is non-dischargeable under § 523(a)(1)(B), and that his 2011 tax liability is non-dischargeable under §§ 523(a)(1)(A) and 507(a)(8). Whether the 2005, 2006 and 2009 tax liabilities are excepted from discharge under § 523(a)(1)(C) remains at issue.