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IN RE DOERGE

Bankruptcy No. 90-40571. Adv. No. 94-4109.

181 B.R. 358 (1995)

In re Ronald DOERGE, Debtor. Ronald DOERGE, Plaintiff, v. UNITED STATES of America, G.T. Global Mutual Funds, Inc., Prudential Life Insurance Company, and Lincoln National Life Insurance Company, Defendants.

United States Bankruptcy Court, S.D. Illinois.

April 18, 1995.

Attorney(s) appearing for the Case

Darrell Dunham, Murphysboro, IL, for Ronald Doerge.

Susan L. Thorner, San Francisco, CA, Pamela Lacey, Benton, IL, for G.T. Global Mut. Funds.

Courtney Cox, Benton, IL, for Lincoln Nat. Life Ins. Co.

Richard J. Gagnon, Washington, DC, for IRS.

OPINION

KENNETH J. MEYERS, Bankruptcy Judge.

In this action, debtor Ronald Doerge seeks a determination that his federal income tax liabilities for years 1975-1981 were not timely assessed and are, therefore, dischargeable under 11 U.S.C. § 523(a)(1).1 The debtor additionally seeks a determination of the validity of tax liens filed by defendant, United States of America, for years 1975-1977, as well as a determination...

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