IN RE PIERCHOSKI

Bankruptcy No. 96-22017-BM, Adversary No. 97-2414-BM.

220 B.R. 20 (1998)

In re John C. PIERCHOSKI, Debtor. John C. PIERCHOSKI, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Pennsylvania.

April 8, 1998.


Attorney(s) appearing for the Case

John C. Pierchoski, Pro se.

Angelo A. Frattarelli, Justice Department, Tax Division, Washington, DC, for Defendant.


MEMORANDUM OPINION

BERNARD MARKOVITZ, Chief Judge.

Cross-motions for summary judgment by debtor and Internal Revenue Service ("IRS") are before us.

IRS contends that a prepetition tax debt owed to it by debtor falls within the scope of the exception to discharge set forth at 11 U.S.C. § 523(a)(1)(B)(i) because debtor never filed required tax returns and that it therefore is entitled to summary...

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