United States Bankruptcy Court, N.D. Oklahoma July 7, 1998, 18-12345 (Hermann v. United States (In Re Hermann))

MEMORANDUM OPINION

TERRENCE L. MICHAEL, Bankruptcy Judge.

THIS MATTER comes before the Court pursuant to the Complaint to Determine Dis-chargeability filed by Brad David Hermann and Sherrie Lynn Hermann (“Debtors” or “Plaintiffs”) against the United States of America, acting through the Internal Revenue Service (the “IRS”) and the State of Oklahoma, acting through the Oklahoma Tax Commission (the