The complaint filed by debtor seeking to determine that tax debt was dischargeable referred to the debt as “payroll taxes.”  Defendant Revenue Department moved to dismiss for failure to state a claim, arguing that a debt for payroll taxes falls squarely within the exception to discharge under § 523(a)(1)(A).  Held: Motion denied.  “Payroll taxes” is imprecise and could refer to taxes owed by Plaintiff for wages, as opposed to withholding taxes not paid over to Defendant.
NOT FOR PUBLICATION