Authorities Cited: United States Code 11 U.S.C. § 523(a)(1)(B) 11 U.S.C. § 523(a)(1)(C) 11 U.S.C. § 727(b) 26 U.S.C. § 6531(2) 26 U.S.C. § 6651(a) 26 U.S.C. § 6653 26 U.S.C. § 6653(b) 26 U.S.C. § 6672 26 U.S.C. § 7203 Supreme Court 292 U.S. 234, 244 317 U.S. 492, 499 498 U.S. 279, 286-288 520 U.S. 1, 5 Circuit Courts 837 F.2d 441, 445 24 F.3d 806, 809 45 F.3d 400, 401 48 F.3d 1153 55 F.3d 195, 200 77 F.3d 1297, 1300-1302 87 F.3d 947, 951-952 118 F.3d 979, 983-984 118 F.3d 1461, 1464 119 F.3d 1485, 1494 120 F.3d 1181, 1186 166 F.3d 1332, 1337 183 F.3d 133, 137 197 F.3d 1354, 1356 206 F.3d 1389