Misquoting Rudy Kipling’s famous footslog, Ronald Michael Henke & Elizabeth Henke, Docket No. 27610-22L, filed 10/2/26, find out the bad news from Judge Kashi (“My or the High”) Way. I note the tax years here because they matter.

“The Court agrees with respondent that AO M did not abuse his discretion in concluding that the liabilities for tax years 2007, 2015, and 2016 could still be collected. The liabilities for tax years 2015 and 2016 that remain at issue constitute priority tax claims within the meaning of 11 U.S.C. § 507(a)(8)(A)(i), and such priority taxes generally are not discharged in bankruptcy pursuant to 11 U.S.C. § 523(a)(1)(A). The liability for tax year 2007 was an assessment made based on a substitute return prepared by the Commissioner pursuant to section 6020(b) and is excepted from bankruptcy discharge pursuant to 11 U.S.C. § 523(a)(1)(B)(i). Moreover, by failing to respond to the Motion or appear at the trial session, petitioners have abandoned any argument that AO Matthews abused his discretion in concluding that the liabilities for tax years 2007, 2015, and 2016 remain at issue.” Order, at p. 7. (Name omitted).

Note petitioners petitioned in bankruptcy (Ch 7) 4/30/18, triggering the 11 USC §507(a)(8)(A)(i) three-year lockout. The SFR (not filed by petitioners) for 2007) opens the 11 USC §523(a)(1)(A) door.