ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
RICHARD L. BOHANON, Chief Judge.
This dispute arises over debtor's request to discharge his federal income tax liability for several tax years. While the parties have raised numerous issues we reach only the first question, which is of first impression in this court — whether an addition to the jurat clause on an income tax form renders the form invalid as a tax return? The facts are not in dispute...
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