BIRCH, Circuit Judge:
In this case, we decide whether a debtor "willfully attempt[s] in any manner to evade or defeat [a] tax," for the purposes of 11 U.S.C. § 523(a)(1)(C), when the debtor intentionally fails to pay taxes for which he or she properly filed tax returns and acknowledged were owed to the Internal Revenue Service ("IRS"). The district court determined that such conduct was tax evasion; consequently, it ruled that such taxes are nondischargeable...
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