The earliest such penalty was April 16, 1997. Three years prior to the filing of the original chapter 7 case was March 8, 1996. A tax penalty incurred with respect to a transaction or event before March 8, 1996, would have been discharged in the prior proceeding. These tax penalties, however, fall within the three-year period and are not dischargeable. Roberts v. United States of America, 906 F.2d 1440 (10th Cir. 1990); Burns v. United States of America, 887 F.2d 1541(11th Cir. 1989); Hanna v. United States of America, 872 F.2d 829 (8th Cir. 1989); Polston v. United States of America, 239 B.R. 277 (Bankr.M.D.Pa. 1999); Fox v. United States of America, 172 B.R. 247, (Bankr.E.D.Tenn. 1994).
86 incurred pre-petition. While the law is well-settled that pre-petition interest is treated as part of the tax claim and is nondischargeable to the extent the underlying taxes are nondischargeable, See, In re Becker's Motor Transportation, Inc., 632 F.2d 242, 250 (3rd Cir. 1980); In re Polston, 239 B.R. 277, 279 (Bankr.M.D.Pa. 1999) (internal citations omitted), the Code treats tax penalties separately from principal and interest. Section 523(a)(7) states tax penalty assessments are dischargeable when "(A) relating to a tax of a kind not specified in paragraph (1) of this subsection; or (B) imposed with respect to a transaction or event that occurred before three years before the date of the filing of the petition."