DECISION
JAMES E. SHAPIRO, Bankruptcy Judge.
This adversary proceeding was commenced by the debtor, Lee Steven Dagostini, against defendant, Wisconsin Department of Revenue ("Department"), seeking a determination that his tax debt owed to the Department was discharged by virtue of the chapter 7 discharge issued to him on December 23, 2009. The Department answered, asserting that the tax debt was excepted from discharge pursuant to 11 U.S.C. § 523(a...
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