MEMORANDUM OPINION GRANTING MOTION FOR SUMMARY JUDGMENT BY THE UNITED STATES
KAREN S. JENNEMANN, Bankruptcy Judge.
In its motion for summary judgment and reply (Doc. Nos. 9 and 15), the United States argues that the debtor's tax liability for the years 1992 and 1993 should be excepted from discharge pursuant to 11 U.S.C. § 523(a)(1)(B)(i) because the debtor's late filed Forms 1040 were not "returns" within the meaning of section 523.
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