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IN RE LEWIS

No. 98-31098

199 F.3d 249 (1999)

In The Matter of: Horace J. LEWIS, Jr., Debtor. Louisiana Department of Revenue and Taxation, Appellant, v. Horace J. Lewis, Jr. Appellee.

United States Court of Appeals, Fifth Circuit.

January 7, 2000.

Attorney(s) appearing for the Case

Emily W. Toler (argued), Louisiana Dept. of Revenue and Taxation, Baton Rouge, LA, for Appellant.

Jeffrey Alan Jones (argued), DeMartini, D'Aquila & Volk, Kenner, LA, for Appellee.

Before REYNALDO G. GARZA, JOLLY and WIENER, Circuit Judges.

WIENER, Circuit Judge:

In this bankruptcy appeal we must answer the question whether taxes owed by Chapter 7 Debtor-Appellee Horace Lewis ("Lewis") to the Appellant Louisiana Department of Revenue & Taxation ("LDR") are excepted from discharge in bankruptcy. We find that Lewis's tax obligations were not dischargeable and therefore reverse.

I.

FACTS AND PROCEEDINGS

The Internal Revenue Service ("IRS") audited Lewis's federal income...

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