Therefore, parts (i)-(iii) of § 507(a)(7)(A) are alternative grounds for priority treatment of claims falling within subparagraph (A) of § 507(a)(7). Debtor contends, however, that the cases of In re Doss, 42 B.R. 749 (Bankr.E.D.Ark.1984) and In re Edwards, 74 B.R. 661 (Bankr.N.D.Ohio 1987) mandate a different result. In Doss, at issue was the dischargeability and priority of unassessed tax liabilities for which debtor had made an untimely filing [after the date on which the return was last due] more than two years prior to debtor's bankruptcy filing.
In re Hosack, 282 Fed.Appx. at 315. As stated in Edwards v. Internal Revenue Serv. (In re Edwards), 74 B.R. 661, 666 (Bankr.N.D.Ohio 1987), “a tax claim which arises from a timely filed tax return filed more than two years before the petition date, or even more than three years before the petition date, is a nondischargeable tax claim, entitled to priority treatment, if the tax is still assessable as of the petition date.” Accordingly, the Court finds that the IRS is entitled to summary judgment on this issue.
In re Hosack, 282 F.App'x at 315. As stated in Edwards v. Internal Revenue Serv. (In re Edwards), 74 B.R. 661, 666 (Bankr. N.D. Ohio 1987), "a tax claim which arises from a timely filed tax return filed more than two years before the petition date, or even more than three years before the petition date, is a nondischargeable tax claim, entitled to priority treatment, if the tax is still assessable as of the petition date." Accordingly, the Court finds that the IRS is entitled to summary judgment on this issue.