IN RE SEMO

Bankruptcy No. 94-24348-BM. Adv. No. 95-2087-BM.

188 B.R. 359 (1995)

In re John A. SEMO, Debtor. John A. SEMO, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Pennsylvania.

November 2, 1995.


Attorney(s) appearing for the Case

Steven L. Sablowsky, Gefsky & Lehman, P.C., Pittsburgh, PA, for Plaintiff.

Stanley E. Levine, Campbell & Levine, Pittsburgh, PA, for Debtor.

R. Scott Clarke, Trial Attorney, Tax Division, U.S. Dept. of Justice, Washington, DC, Frederick W. Thieman, United States Attorney, Michelle O. Gutzmer, Assistant U.S. Attorney, Pittsburgh, PA, for Defendant.


MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Debtor seeks a determination that a debt he owes to the United States of America Internal Revenue Service (hereinafter "IRS") for unpaid taxes and interest for certain tax years is not subject to the exception to dischargeability set forth at 11 U.S.C. § 523(a)(1)(C). Debtor denies that he was aware at that time of his duty to file income tax returns for the years in question and denies...

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