Opinion
Chapter 7 Case No. 02-51326 RFH; Adversary Proceeding No. 02-5062
June 3, 2002
John K. James, Warner Robins, GA, for Plaintiffs.
W. Wright Banks, JR., Assistant Attorney General, Atlanta, GA, for Defendant.
MEMORANDUM OPINION
Georgia Department of Revenue, Defendant, filed a motion for summary judgment on May 3, 2002. Joseph E. Hendrix and Debra M. Hendrix, Plaintiffs, filed a response on May 29, 2002. The Court, having considered the record, publishes this memorandum opinion.
Plaintiffs filed a petition under Chapter 7 of the Bankruptcy Code on March 27, 2002. Plaintiffs filed this adversary proceeding on April 10, 2002. Plaintiffs contend that their state income tax obligations for 1991 through 1998 are dischargeable in bankruptcy. Defendant filed a response on April 17, 2002. Section 523(a)(1)(B)(i) of the Bankruptcy Code provides: § 523. Exceptions to discharge
(a) A discharge under section 727, 1141, 1228(a), 1228(b), or 1328(b) of this title does not discharge an individual debtor from any debt —
(1) for a tax or a customs duty —
. . . .
(B) with respect to which a return, if required —
(i) was not filed; or
11 U.S.C.A. § 523(a)(1)(B)(i) (West 1993 Supp. 2002). Simply stated, Plaintiffs' tax obligations are nondischargeable if they failed to file tax returns.
Defendant offers the affidavit of Oscar Felton, an agent in the Bankruptcy Section of the Compliance Division of the Georgia Department of Revenue. Mr. Felton states that he has personal knowledge of Plaintiff's state income tax obligations. Mr. Felton states that Plaintiffs have not filed state income tax returns for 1992 through 1998. Defendant concedes that Plaintiffs' state income tax obligation for 1991 is dischargeable in bankruptcy.
Defendant's Memorandum of Law, p. 4 (filed May 3, 2002).
Plaintiffs concede that they have no grounds to oppose Defendant's motion for summary judgment. Plaintiffs state that they have been unable to locate documents that would conclusively establish that they filed tax returns for the years at issue.
The Court can only conclude that Plaintiffs' state income tax obligations for 1992 through 1998 are nondischargeable in bankruptcy. An order in accordance with this memorandum opinion will be entered this date.