Defendant supported motion for summary judgment on debtor’s complaint to determine dischargeability of tax debt with affidavit stating that IRS revised debtor’s tax liability upward.  This fact, Defendant asserted, meant that Debtor was required to file an amended state return, thereby rendering tax debt nondichargeable under section 523(a)(1)(B).  Held: Motion denied.  O.C.G.A. § 48-7-82(e)(1) requires amended return when taxpayer’s “net income,” not tax liability, is changed by the IRS.  There was nothing in the record to show Debtor’s net income had changed.
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