IN RE COLE

Bankruptcy No. 8:04-BK-10201-KRM, Adversary No. 04-00361.

328 B.R. 237 (2005)

In re Kathy L. COLE, Debtor. Kathy L. Cole, Plaintiff, v. United States of America, Internal Revenue Service, Defendant.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

August 5, 2005.


Attorney(s) appearing for the Case

Buddy D. Ford, Tampa, FL, for debtor.


MEMORANDUM OPINION ON DISCHARGEABILITY OF DEBTOR'S TAX OBLIGATIONS FOR THE YEARS 1992 AND 1993

K. RODNEY MAY, Bankruptcy Judge.

The Bankruptcy Code permits a debtor to discharge income taxes in Chapter 7 for a period which is at least three years before the bankruptcy filing, if the applicable returns were filed at least two years before the bankruptcy case, the returns are not fraudulent, and the debtor has not willfully attempted, in any manner, to...

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