Citation Codes Equivalent Citations citation codes Docket Number Bky. No. 04-10868ELF, Adv. No. 08-012. Acts Bankruptcy — Creditors, The Debtor, And The Estate — Debtor’S Duties And Benefits — Exceptions To Discharge See more information ... Smart Summary Please sign up to generate summary. IN RE: BRUCE BRYEN, Chapter 7, Debtor BRUCE BRYEN, Plaintiff, v. UNITED STATES OF AMERICA, Defendant. ORDER ERIC FRANK, Bankruptcy Judge AND NOW, after a two-day trial and consideration of the parties' post-trial memoranda, and for the reasons set forth in the accompanying Opinion, it is hereby ORDERED that the Debtor's debt for federal income taxes owed to the United States, Internal Revenue Service for the 1980 and 1982 through 1988 tax years is DETERMINED NONDISCHARGEABLE pursuant to 11 U.S.C. § 523(a)(1)(C).