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IN RE JACOBS

Bankruptcy No. 03-07148-BKC-3P7, Adversary No. 4-45.

324 B.R. 376 (2005)

In re Arthur I. JACOBS, Debtor. Arthur I. Jacobs, Plaintiff, v. United States of America, Defendant.

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

January 24, 2005.

Attorney(s) appearing for the Case

Ronald Bergwerk, Jacksonville, FL, for Debtor.

Raymond R. Magley, Smith Husley and Busey, Jacksonville, FL, for Trustee.

Robert Altman, Palatka, FL, pro se.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Bankruptcy Judge.

This adversary proceeding is before the Court upon the Complaint to Determine Dischargeability of Debt pursuant to 11 U.S.C. § 523(a)(1)(C). The Debtor, Arthur I. Jacobs, is the Plaintiff and the United States of America is the Defendant. The issue is whether the Plaintiff's federal tax liability for the years 1990 through 1995, 1997 and 1998 is excepted from discharge...

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