United States Bankruptcy Court, M.D. Florida October 17, 2017, Case No. 08:11-bk-12770-CPM, Case No. 08:11-ap-00803-CPM (Feshbach v. United States Department of Treasury (In re Feshbach))

AMENDED1 MEMORANDUM DECISION ON COMPLAINT TO DETERMINE DISCHARGEABILITY OF DEBT FOR TAXES AND TO SET ASIDE TAX LIENS

Catherine Peek McEwen, United States Bankruptcy Judge

In providing an exception to a discharge in bankruptcy for debtors who do not “make an honest and reasonable effort to comply with the tax laws,”2 the Bankruptcy Code evinces public policy favoring payment of taxes.