ORDER ON MOTIONS FOR SUMMARY JUDGEMENT
MARGARET H. MURPHY, Bankruptcy Judge.
The complaint filed by Debtor, Arnold Haysman (Plaintiff) seeks a determination that a claim by the Georgia Department of Revenue (Defendant) against him is dischargeable and a declaratory judgment that Plaintiff is not liable to Defendant. Plaintiff asserts he was not a "responsible person" in A.H. Consulting, and he did not "willfully" fail to remit withholding taxes. The parties...
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