211 (Bankr.Or.1989). The Gathwright court held that if section 523(a)(1)(C) was intended by Congress to include attempts to evade or defeat the payment of taxes, then the language “or payment thereof” would have been added to the section. The court came to this conclusion after examining an analogous provision from the Internal Revenue Code (“IRC”). Section 7201 of the IRC provides it is a felony to “willfully attempts in any manner to evade or defeat any tax imposed by [Title 26] or the payment thereof.” Thus, according to the court, because the kr.N.D.Ill.1992) (comparing the language of section 7201 of the IRC and section 523(a)(1)(C) of the Bankruptcy Code and concluding that the difference in statutory language is irrelevant); In re Jones, 116 B.R. 810, 814 (Bankr.D.Kan.1990) (<HOLDING>). The Court agrees that the language “in any
holding that the modifying phrase in any manner is sufficiently broad to include attempts to evade taxes by concealing assets to protect them from execution or attachment holding that the use of the phrase any and all even if it is the sole descriptive reference to the cause of the injury claim or loss indemnified can render an agreement sufficiently broad to include indemnification for claims or injuries caused by indemnitees own negligence subject to any limitations in the agreement holding that because the purpose of the bankruptcy code is to give honest debtors a fresh start the language of section 523a1c includes attempts by a debtor to evade payment of taxes holding that the plain language of the act appears to permit private actions by corporations both in permitting any persondefined to include corporations  to bring an action and in its broad definition of the unlawful acts and practices including any unfair or deceptive act in the conduct of any trade or commerce within new hampshire holding that police officers charge to protect the public differentiated them from the public