ORDER
JOYCE BIHARY, Bankruptcy Judge.
This adversary proceeding is before the Court on defendant's motion for summary judgment. This is a core proceeding under 28 U.S.C. § 157(b)(2)(I). Plaintiff filed a complaint requesting a determination that a tax liability in the amount of $1,420.18 to the State of Georgia Department of Revenue (the "State" or "defendant") is not excepted from discharge under 11 U.S.C. § 523(a)(1).
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