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18. Superdischarge in Chapter 13 Reduced
Debts for trust fund taxes, taxes for which
returns were never filed or filed late (within two years of
the petition date), taxes for which the debtor made a fraudulent
return or evaded taxes; fraud and false statements under §523(a)(2),
unscheduled debt under §523(a)(3), defalcation by a fiduciary
under §523(a)(4), domestic support payments, student
loans, drunk driving injuries, criminal restitution and fines
and civil restitutions or damages rewarded for willful or
malicious personal actions causing personal injury or death
are now excepted from discharge.
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