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  5. 643 B.R. 490 (2022)
 

IN RE FERNANDEZ

Case No. 8:19-bk-04251-MGW Adv. No. 8:19-ap-00396-MGW.

643 B.R. 490 (2022)

IN RE: Alexander Jose FERNANDEZ, Debtor. Alexander Jose Fernandez, Plaintiff, v. Internal Revenue Service, Defendant.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

Signed August 23, 2022.

Attorney(s) appearing for the Case

Buddy D. Ford, Esq., Jonathan A. Semach, Esq., Heather Reel, Esq., Buddy D. Ford, P.A., Tampa, Counsel for Debtor.

David A. Hubbert, Esq., Daniel B. Causey, IV, Esq., Aaron C. Brownwell, Esq., United States Department of Justice, Tax Division, Counsel for Internal Revenue Service.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

Under Bankruptcy Code § 523(a)(1)(C), a debtor cannot discharge a tax debt that he "willfully attempted in any manner to evade or defeat." Here, the Debtor seeks to discharge hundreds of thousands of dollars in unpaid...

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