test folder

198 E. Non-Dischargeable Debts As stated above, where an individual debtor has committed certain acts with respect to the debts of specific creditors, the relevant debts may be excepted from discharge. The non- dischargeable debts are specified in Section 523 of the Bankruptcy Code and include debts: (i) for taxes or customs duties entitled to priority under Section 507(a)(3) or (a)(8), whether or not a claim was filed or allowed, with respect to which (a) a return, if required, was not filed, was filed late and within two years before the petition date or was made fraudulently or (b) the debtor willfully attempted to evade such tax; (ii) for money, property, services or an extension, renewal or refinancing of credit if obtained by (a) false pretenses, a false representation or actual fraud (other than a statement respecting the debtor's or an insider's financial condition) or (b) an intentional written statement respecting the debtor's or an insider's financial condition that is materially false and on which the applicable creditor reasonably relied; 113 (iii) that are neither listed nor scheduled with the name, if known to the debtor, of the creditor to whom such debt is owed in time to permit (a) if the debt is not of a kind specified in paragraphs (2), (4) or (6) of Section 523, timely filing of a proof of claim (unless such creditor had notice or actual knowledge of the case in time for such timely filing) or (b) if the debt is of a kind which is specified in paragraphs (2), (4) or (6), timely filing of a proof of claim and timely request for a determination of dischargeability of such debt (unless such creditor had notice or actual knowledge of the case in time for such timely filing); 113 Certain consumer debts for luxury goods or services are presumed to be non- dischargeable under this sub-section.

• Cover