United States Bankruptcy Court, N.D. Georgia March 31, 2011, 19-20180 (Cannon v. United States (In Re Cannon))

ORDER

MARGARET H. MURPHY, Bankruptcy Judge.

Plaintiffs (Debtors in the main case) filed this adversary proceeding against Defendant Internal Revenue Service (“IRS”), seeking a determination that all taxes, penalties and interest for tax years prior to 2005 are dischargeable under § 523(a)(1) and (8). IRS filed a

Motion for Summary Judgment

(the “Motion”) based on facts stipulated by the parties.