United States Bankruptcy Court, E.D. Pennsylvania October 25, 1995, Bankrtupcy No. 94-17635DAS; Adv. No. 95-0626DAS (Dougherty v. Internal Revenue Service, Special Procedures Division (In re Dougherty))

MEMORANDUM

DAVID A. SCHOLL, Chief Judge.

The facts of the instant matter are straightforward and undisputed. THOMAS J. DOUGHERTY and HELEN D. DOUGH-ERTY (“the Debtors”) filed a joint Chapter 13 bankruptcy case on November 17, 1994. At that time, the Debtors had failed to file federal income tax returns for tax years 1990 and 1991.