Martin

MEMORANDUM DECISION REGARDING MOTION FOR SUMMARY JUDGMENT

Before the court is a motion for summary judgment (the “Motion”) brought by the defendant in this adversary proceeding, the Internal Revenue Service (the “IRS”). This Motion is opposed by the debtors and plaintiffs, Kevin and Susan Martin (the “Martins”), who have asked the court to rule in their favor based on the same set of undisputed facts. The Martins seek a determination that their debt to the IRS, arising from personal income taxes owed for the years 2004, 2005, and 2006, has been discharged in this chapter 7 case. The IRS argues that the taxes are excepted from the discharge by application of 11 U.S.C. § 523 (a)(1)(B)® 1 because the Martins’ Form 1040 tax returns were not filed until after the IRS made assessments of the Martins’ tax liability and initiated collection efforts. There are numerous decisions dealing with this problem, and the courts are split on the correct result. The “minority” view essentially holds that the timing of the filing of a tax return, as opposed to the return’s form and content, is not a consideration under § 523(a)(l)(B)(i). For the reasons set forth below, this court finds the minority…