ROBERT E. BRIZENDINE
CHAPTER 7
JUDGE BRIZENDINE
ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
Before the Court is the motion of Defendant Georgia Department of Revenue, filed on November 10, 2011, for summary judgment on Plaintiff-Debtor's complaint. Debtor has not filed a response to the motion.
In the complaint, Debtor asserts that certain state income tax indebtedness for the year 2007 in the amount of $11,360.00 should be discharged herein. Defendant contends in its motion for summary judgment, however, that it is entitled to summary judgment on the issue of nondischargeability concerning the subject tax debt under 11 U.S.C. § 523(a)(l)(B)(i) because Debtor failed to file her annual Georgia income tax return for the year in question as required under O.C.G.A. § 48-7-56.
Defendant disputes Debtor's suggestion that it filed a lien with respect to the tax obligation for 2007. In addition, Defendant further asserts in the motion that Debtor has failed to file tax returns as required for the years 2006, 2008, and 2010, and that these obligations are also excepted from discharge herein.
Based upon a review of this matter, and it appearing that Debtor does not contest the statement of material facts as filed by Defendant, the Court finds that Defendant is entitled to summary judgment and that the tax indebtedness at issue should be excepted from discharge herein. Accordingly, it is
ORDERED that the motion of Defendant Georgia Department of Revenue for summary judgment herein be, and the same hereby is, granted; and, it is
FURTHER ORDERED that the Georgia state income tax liability owed by Debtor Sharon D. Hamilton for the year 2007 be, and the same hereby is, excepted from discharge in this Chapter 7 case under 11 U.S.C. § 523(a)(l)(B)(i).
Issues concerning the dischargeability of taxes for years 2006, 2008, and 2010 are not addressed herein.
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A separate written judgment will be entered contemporaneously herewith.
The Clerk is directed to serve a copy of this Order upon counsel for Plaintiff-Debtor, counsel for Defendant, the Chapter 7 Trustee, and the United States Trustee.
IT IS SO ORDERED.
At Atlanta, Georgia this 3th day of January, 2012.
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ROBERT E. BRIZENDINE
UNITED STATES BANKRUPTCY JUDGE