Long later filed, were in his possession the entire time. (Id. at pp. 27-28.) Additionally, Long testified that after learning that his taxes had not been paid, he never contacted Magida to inquire why the returns he later admitted Magida prepared had not been filed. (Id. at p. 28.) Conclusions of Law The issue before the Court is whether Long “willfully attempted in any manner to evade or defeat” his taxes for 1999, 2000, and 2001 under 11 U.S.C. § 523(a)(1)(C). Section 523(a)(1)(C) renders non-dischargeable any tax debt “with respect to which the debtor made a fraudulent return or willfully attempted in any manner to evade or defeat such tax.” The Eleventh Circuit has held that this language means that the government must prove both a conduct and a mental element b M.D.Ga. 2009) (<HOLDING>); In re Hamer, 328 B.R. 825, 834
holding that the irs proved the conduct element of section 523a1c by showing among other things that a debtor failed to pay his taxes even though he had enough money to pay for nonnecessities such as vacations and private school holding that the lawyers failure to file tax returns and pay taxes over three years constituted conduct prejudicial to the administration of justice holding that debt or who failed to file income tax returns and failed to pay tax satisfied  523alcs conduct requirement despite no affirmative conduct to evade taxes holding the conduct element satisfied where debtor failed to timely file tax returns and failed to pay taxes for those years holding the conduct element satisfied where debtor earned income during the tax years at issue but did not make any estimated tax payments had inadequate or no withholdings and latefiled his tax returns