IN RE BROWN

RICHARD TAYLOR, Bankruptcy Judge

Now on this day comes on for consideration the within Adversary Proceeding, the parties hereto appearing by their respective attorneys of record; and the Court, after duly considering this matter, examining the pleadings and other documents in the file of this case, and being well and sufficiently advised in the premises, finds as follows:

1. That the Plaintiffs did file herein on November 3, 2005 their Complaint to Determine Dischargeability of Debt against the above-named Defendant; that the Clerk of the Court issued Summons for the Defendant on November 3, 2005, and the same was duly served upon it in accordance with Rule 704(b) of the Federal Bankruptcy Rules of Procedure on November 4, 2005, and Plaintiff's counsel has filed herein his Certificate of Service on that date attesting to the facts of service; that the Defendant, by approving this Order, acknowledges that it has been served in the time, manner and form prescribed by law.

2. That Plaintiffs' Complaint to Determine Dischargeability of Debt is a core proceeding herein and the parties agree that the Court has jurisdiction over them and the subject matter of this action.

3. That Plaintiffs, as Debtors, commenced their Chapter 7 bankruptcy proceeding in this Court on October 7, 2005; that the Defendant is a scheduled therein because of the Debtors' income tax liability owed for the tax year 1999, with their income tax return for that year being timely-filed on or before May 15, 2000; that more than three (3) years has lapsed following the assessment of said taxes and the filing of their return before the commencement of their Chapter 7 case.

4. The Court hereby finds that the obligation owed by the Plaintiffs to the Defendant for the 1999 income tax year is dischargeable and will be discharged upon the Court granting discharge to them in their Chapter 7 case.

IT IS SO ORDERED.