DEBTOR'S 1992 TAX LIABILITIES ARE NONDISCHARGEABLE.

                IN THE UNITED STATES BANKRUPTCY COURT

[2] The Court, having reviewed the file and being duly advised by the parties, therefore finds and orders as follows:

1. The debtors filed a Chapter 7 petition in bankruptcy on April 5, 2000.

2. On May 18, 2000, the plaintiff initiated the above-captioned adversary action seeking a determination of the dischargeability of federal income taxes owed to the United States for the tax years 1992 through 1994.

3. The plaintiff owes no federal income taxes for the years 1993 and 1994; otherwise any federal income tax liabilities for those years are dischargeable.

4. The plaintiff's federal income taxes and interest for the tax year 1992, if any, are non-dischargeable under 11 U.S.C. section 523(a)(1)(B)(i).

5. Each party shall bear its own litigation expenses, including costs and attorneys' fees.

[3] IT IS SO ORDERED this 14th day of July, 2000.

                                   [signed]