were discharged on August 1, 1994. The Defendant contends that pursuant to 11 U.S.C. § 523(a)(1)(C) the Taxes should be excepted from the discharge as the Plaintiffs either filed a fraudulent return or willfully attempted to evade or defeat the Taxes. Section 523(a)(1)(C) of Title 11 provides “(a) A discharge under section 727 ... of this title does not discharge an individual debtor from any debt — (1) for a tax or a customs duty — (C) with respect to which the debtor made a fraudulent return or willfully attempted in any manner to evade or defeat such tax....” 11 U.S.C. § 523(a)(1)(C). The Defendant must demonstrate by a preponderance of the evidence that the Plaintiff willfully attempted to evade or defeat a tax. Grogan v. Garner, 498 U.S. 279, 111 S.Ct. 654, 112 L.Ed.2d 755 (1991) (<HOLDING>). Whether a debtor has willfully attempted to
holding that the standard of proof for dischargeability exceptions under section 523a is preponderance of the evidence holding that a creditor objecting to the dischargeability of a debt under  523a must prove its case by a preponderance of the evidence holding that the standard of proof for the dischargeability exceptions in 11 usc  523a is the preponderance of the evidence standard holding that best interest of child need only be proven by a preponderance of the evidence holding all exceptions to discharge under  523a must be proven by a preponderance of the evidence