IN RE PAYNE

JACK SCHMETTERER, Bankruptcy Judge

Following trial and pursuant to Findings of Fact and Conclusions of Law made and entered this date. IT IS HEREBY ORDERED AND ADJUDGED that final judgment is entered in favor of the Debtor, John Payne and against the Defendant the United States of America, whereby the income tax obligations of Debtor for the year 1986 are discharged pursuant to § 523(a)(1)(B)(ii) of the Bankruptcy Code, Title 11 U.S.C. IT IS FURTHER ADJUDGED that Payne shall not recover damages under 26 U.S.C. § 7433(e). Each party will bear his and its costs.