ORDER
JOHN S. DALIS, Chief Judge.
James A. Rinker, Sr. ("Plaintiff"), brought this adversary proceeding against the United States of America acting by and through the Internal Revenue Service ("IRS") to determine the dischargeability of certain obligations due the IRS arising from taxable years 1983, 1984, and 1985. The IRS responded with a motion for summary judgment seeking a determination of nondischargeable. The motion of the IRS is granted.<...
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