UNITED STATES BANKRUPTCY COURT
EASTERN DISTRICT OF NEW YORK ER 3115
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I n re
Diane Sanzano Bankruptcy Case 03-88491-sb Debtor
Chapter 7
Diane Sanzano
Plaintiff
-against- Adv Case No
United States of America
Defendants

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COMPLAINT TO DETERMINE DISCHARGEABILITY OF DEBT
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TO THE HONORABLE STAN BERNSTEIN UNITED STATES
BANKRUPTCY JUDGE
Plaintiff, Diane Sanzano by her attorney, ERNEST E.
F2ANALLI, ESQ., as and for her complaint respectfully alleges
the following to be true.
1. That the Plaintiff-Debtor Diane Sanzano resides at 99 Middle
Island Boulevard, Middle Island, New York 11953.
2. That the Plaintiff-Debtor filed a petition for relief under 11
U.S.C. Chapter 7 on December 31, 2003.
3. That this action arises under 11 U.S.C. § 105,106,505, 523
and 524, as the action arises in and under the pending Chapter
7 case of the debtor.


4. That this action is a core proceeding pursuant to 28 U.S.C.
§ 157(b)(2) (1),(J) and (O) and 28 U.S.C.§ 1334.
5. Venue of this action is properly laid in this court under 28
U.S.C. § 157.
6. Plaintiff's Chapter 7 bankruptcy case was filed on December
31, 2003. In her schedules, the Plaintiff lists a debt to the
United States of America for the Internal Revenue Service for
income taxes due the defendant for the following amounts
1993- $ 16,255
1997- $ 46,302
1998- $ 487
A copy of Schedule E of the debtor showing this debt is
attached as Exhibit One.
7. The claim for taxes filed for tax years listed above are
dischargeable in the Plaintiffs entitled bankruptcy case by virtue
of 11 U.S.C. § 523 (a) (1), in that ;
(a) this income tax was for tax years, are years in which taxes
were last due, including all extensions, are dates which are
more than three years before filing of the Plaintiffs bankruptcy
case and
(b) tax returns for that year were actually filed by Plaintiff more
than two years before the filing of the bankruptcy case and
(c) Plaintiff is informed and believes that the taxes for these
years were assessed more than 240 days before the filing of his
bankruptcy case.


8. Based upon these factors listed above it would appear that
the debtor is entitled to a discharge of her tax obligations due
the defendant.
9. No previous action or proceeding for this relief has been
requested.
WHEREFORE, it is respectfully requested that this court
should determine that the tax debt owed the plaintiff-debtor to
the United States of America for monies due for tax obligation
for the years 1993, 1997 and 1998 be dischargeable and for
others and such further relief as this court deems just and
proper.
Dated: February 18,2004 Hauppauge, New York 11788
SI
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Ernest E. Ranalli ER 3115
Attorney for Debtor-Plaintiff
742 Veterans Memorial
Highway Hauppauge, New York
11788 (631) 979-1291