Kendall

ORDER

The opinion filed July 12, 2011 is withdrawn and replaced with the accompanying opinion.

With these amendments, the panel has voted to deny the petition for panel rehearing. The petition for panel rehearing is denied. No further petitions for en banc or panel rehearing shall be permitted.

OPINION

At issue in this bankruptcy appeal is a tax debt owed by Brenda Marie Jones (“Jones”) to the California Franchise Tax Board (“FTB”). The bankruptcy court and the Bankruptcy Appellate Panel (“BAP”) found that the debt was not excepted from discharge in Jones’s Chapter 7 bankruptcy proceeding. Although debts arising before a discharge order in a Chapter 7 proceeding are generally discharged, certain tax debts are excepted. See 11 U.S.C. § 727 (b); see also id. §§ 523(a)(1)(A), 507(a)(8). A statute of limitations, known as the “three-year look-back period,” carves out tax debts arising from a taxable year ending on or before the bankruptcy petition is filed and for which the return was last due no more than three years before the petition is filed. Id. § 507(a)(8)(A); see Young v. United States, 535 U.S. 43, 46 , 122 S.Ct. 1036 , 152 L.Ed.2d 79 (2002).

Because Jones’s tax debt…