ARE ALL OF THE
DEBTOR’S DEBTS DISCHARGED OR ONLY SOME?
Generally speaking, the exceptions to
discharge apply automatically if the language prescribed by
section 523(a) applies. The most common types of nondischargeable
debts are certain types of tax claims, debts not set forth by the
debtor on the lists and schedules the debtor must file with the
court, debts for spousal or child support or alimony, debts for
willful and malicious injuries to person or property, debts to
governmental units for fines and penalties, debts for most
government funded or guaranteed educational loans or benefit
overpayments, debts for personal injury caused by the debtor’s
operation of a motor vehicle while intoxicated, debts owed to
certain tax advantaged retirement plans, and debts for certain
condominium or cooperative housing fees.
The types of debts described in sections
523(a)(2), (4) and(6) (obligations affected by fraud or
maliciousness) are not automatically excepted from discharge.
Creditors must ask the court to determine that these debts are
excepted from discharge. In the absence of an affirmative request
by the creditor and the granting of the request by the court, the
types of debts set out in sections 523(a)(2), (4) and (6) will be