NO DISCHARGE OF FRAUDULENT TAXES IN CHAPTER 11.

SEC. 708. NO DISCHARGE OF FRAUDULENT TAXES IN CHAPTER 11. Section 1141(d) of title 11, United States Code, as amended by sections 321 and 330, is amended by adding at the end the following:“(6) Notwithstanding paragraph (1), the confirmation of a plan does not discharge a debtor that is a corporation from any debt—“(A) of a kind specified in paragraph (2)(A) or (2)(B) of section 523(a) that is owed to a domestic governmental unit, or owed to a person as the result of an action filed under subchapter III of chapter 37 of title 31 or any similar State statute; or119 STAT. 127“(B) for a tax or customs duty with respect to which the debtor—“(i) made a fraudulent return; or“(ii) willfully attempted in any manner to evade or to defeat such tax or such customs duty.”.