MEMORANDUM OPINION
RONALD BARLIANT, Bankruptcy Judge.
The Debtor in this chapter 7 case filed this adversary proceeding to determine the dischargeability of tax debts he owes to the United States of America's Department of Treasury, Internal Revenue Service Division ("the IRS"). The IRS asserts that the subject taxes are excepted from discharge because the Debtor wilfully attempted to evade the tax. Judgment will be entered in favor of the IRS.
The...
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