11 U.S.C. § 523 : US Code - Section 523: Exceptions to discharge

      (a) A discharge under section 727, 1141, 1228(a), 1228(b), or
    1328(b) of this title does not discharge an individual debtor from
    any debt - 
        (1) for a tax or a customs duty - 
          (A) of the kind and for the periods specified in section
        507(a)(3) or 507(a)(8) of this title, whether or not a claim
        for such tax was filed or allowed;
          (B) with respect to which a return, or equivalent report or
        notice, if required - 
            (i) was not filed or given; or
            (ii) was filed or given after the date on which such
          return, report, or notice was last due, under applicable law
          or under any extension, and after two years before the date
          of the filing of the petition; or

          (C) with respect to which the debtor made a fraudulent return
        or willfully attempted in any manner to evade or defeat such
        tax;

        (2) for money, property, services, or an extension, renewal, or
      refinancing of credit, to the extent obtained by - 
          (A) false pretenses, a false representation, or actual fraud,
        other than a statement respecting the debtor's or an insider's
        financial condition;
          (B) use of a statement in writing - 
            (i) that is materially false;
            (ii) respecting the debtor's or an insider's financial
          condition;
            (iii) on which the creditor to whom the debtor is liable
          for such money, property, services, or credit reasonably
          relied; and
            (iv) that the debtor caused to be made or published with
          intent to deceive; or

          (C)(i) for purposes of subparagraph (A) - 
            (I) consumer debts owed to a single creditor and
          aggregating more than $500 for luxury goods or services
          incurred by an individual debtor on or within 90 days before
          the order for relief under this title are presumed to be
          nondischargeable; and
            (II) cash advances aggregating more than $750 that are
          extensions of consumer credit under an open end credit plan
          obtained by an individual debtor on or within 70 days before
          the order for relief under this title, are presumed to be
          nondischargeable; and

          (ii) for purposes of this subparagraph - 
            (I) the terms "consumer", "credit", and "open end credit
          plan" have the same meanings as in section 103 of the Truth
          in Lending Act; and
            (II) the term "luxury goods or services" does not include
          goods or services reasonably necessary for the support or
          maintenance of the debtor or a dependent of the debtor;

        (3) neither listed nor scheduled under section 521(a)(1) of
      this title, with the name, if known to the debtor, of the
      creditor to whom such debt is owed, in time to permit - 
          (A) if such debt is not of a kind specified in paragraph (2),
        (4), or (6) of this subsection, timely filing of a proof of
        claim, unless such creditor had notice or actual knowledge of
        the case in time for such timely filing; or
          (B) if such debt is of a kind specified in paragraph (2),
        (4), or (6) of this subsection, timely filing of a proof of
        claim and timely request for a determination of
        dischargeability of such debt under one of such paragraphs,
        unless such creditor had notice or actual knowledge of the case
        in time for such timely filing and request;

        (4) for fraud or defalcation while acting in a fiduciary
      capacity, embezzlement, or larceny;
        (5) for a domestic support obligation;
        (6) for willful and malicious injury by the debtor to another
      entity or to the property of another entity;
        (7) to the extent such debt is for a fine, penalty, or
      forfeiture payable to and for the benefit of a governmental unit,
      and is not compensation for actual pecuniary loss, other than a
      tax penalty - 
          (A) relating to a tax of a kind not specified in paragraph
        (1) of this subsection; or
          (B) imposed with respect to a transaction or event that
        occurred before three years before the date of the filing of
        the petition;

        (8) unless excepting such debt from discharge under this
      paragraph would impose an undue hardship on the debtor and the
      debtor's dependents, for - 
          (A)(i) an educational benefit overpayment or loan made,
        insured, or guaranteed by a governmental unit, or made under
        any program funded in whole or in part by a governmental unit
        or nonprofit institution; or
          (ii) an obligation to repay funds received as an educational
        benefit, scholarship, or stipend; or
          (B) any other educational loan that is a qualified education
        loan, as defined in section 221(d)(1) of the Internal Revenue
        Code of 1986, incurred by a debtor who is an individual;

        (9) for death or personal injury caused by the debtor's
      operation of a motor vehicle, vessel, or aircraft if such
      operation was unlawful because the debtor was intoxicated from
      using alcohol, a drug, or another substance;
        (10) that was or could have been listed or scheduled by the
      debtor in a prior case concerning the debtor under this title or
      under the Bankruptcy Act in which the debtor waived discharge, or
      was denied a discharge under section 727(a)(2), (3), (4), (5),
      (6), or (7) of this title, or under section 14c(1), (2), (3),
      (4), (6), or (7) of such Act;
        (11) provided in any final judgment, unreviewable order, or
      consent order or decree entered in any court of the United States
      or of any State, issued by a Federal depository institutions
      regulatory agency, or contained in any settlement agreement
      entered into by the debtor, arising from any act of fraud or
      defalcation while acting in a fiduciary capacity committed with
      respect to any depository institution or insured credit union;
        (12) for malicious or reckless failure to fulfill any
      commitment by the debtor to a Federal depository institutions
      regulatory agency to maintain the capital of an insured
      depository institution, except that this paragraph shall not
      extend any such commitment which would otherwise be terminated
      due to any act of such agency;
        (13) for any payment of an order of restitution issued under
      title 18, United States Code;
        (14) incurred to pay a tax to the United States that would be
      nondischargeable pursuant to paragraph (1);
        (14A) incurred to pay a tax to a governmental unit, other than
      the United States, that would be nondischargeable under paragraph
      (1);
        (14B) incurred to pay fines or penalties imposed under Federal
      election law;
        (15) to a spouse, former spouse, or child of the debtor and not
      of the kind described in paragraph (5) that is incurred by the
      debtor in the course of a divorce or separation or in connection
      with a separation agreement, divorce decree or other order of a
      court of record, or a determination made in accordance with State
      or territorial law by a governmental unit;
        (16) for a fee or assessment that becomes due and payable after
      the order for relief to a membership association with respect to
      the debtor's interest in a unit that has condominium ownership,
      in a share of a cooperative corporation, or a lot in a homeowners
      association, for as long as the debtor or the trustee has a
      legal, equitable, or possessory ownership interest in such unit,
      such corporation, or such lot, but nothing in this paragraph
      shall except from discharge the debt of a debtor for a membership
      association fee or assessment for a period arising before entry
      of the order for relief in a pending or subsequent bankruptcy
      case;
        (17) for a fee imposed on a prisoner by any court for the
      filing of a case, motion, complaint, or appeal, or for other
      costs and expenses assessed with respect to such filing,
      regardless of an assertion of poverty by the debtor under
      subsection (b) or (f)(2) of section 1915 of title 28 (or a
      similar non-Federal law), or the debtor's status as a prisoner,
      as defined in section 1915(h) of title 28 (or a similar non-
      Federal law);
        (18) owed to a pension, profit-sharing, stock bonus, or other
      plan established under section 401, 403, 408, 408A, 414, 457, or
      501(c) of the Internal Revenue Code of 1986, under - 
          (A) a loan permitted under section 408(b)(1) of the Employee
        Retirement Income Security Act of 1974, or subject to section
        72(p) of the Internal Revenue Code of 1986; or
          (B) a loan from a thrift savings plan permitted under
        subchapter III of chapter 84 of title 5, that satisfies the
        requirements of section 8433(g) of such title;

      but nothing in this paragraph may be construed to provide that
      any loan made under a governmental plan under section 414(d), or
      a contract or account under section 403(b), of the Internal
      Revenue Code of 1986 constitutes a claim or a debt under this
      title; or
        (19) that - 
          (A) is for - 
            (i) the violation of any of the Federal securities laws (as
          that term is defined in section 3(a)(47) of the Securities
          Exchange Act of 1934), any of the State securities laws, or
          any regulation or order issued under such Federal or State
          securities laws; or
            (ii) common law fraud, deceit, or manipulation in
          connection with the purchase or sale of any security; and

          (B) results, before, on, or after the date on which the
        petition was filed, from - 
            (i) any judgment, order, consent order, or decree entered
          in any Federal or State judicial or administrative
          proceeding;
            (ii) any settlement agreement entered into by the debtor;
          or
            (iii) any court or administrative order for any damages,
          fine, penalty, citation, restitutionary payment, disgorgement
          payment, attorney fee, cost, or other payment owed by the
          debtor.

    For purposes of this subsection, the term "return" means a return
    that satisfies the requirements of applicable nonbankruptcy law
    (including applicable filing requirements). Such term includes a
    return prepared pursuant to section 6020(a) of the Internal Revenue
    Code of 1986, or similar State or local law, or a written
    stipulation to a judgment or a final order entered by a
    nonbankruptcy tribunal, but does not include a return made pursuant
    to section 6020(b) of the Internal Revenue Code of 1986, or a
    similar State or local law.
      (b) Notwithstanding subsection (a) of this section, a debt that
    was excepted from discharge under subsection (a)(1), (a)(3), or
    (a)(8) of this section, under section 17a(1), 17a(3), or 17a(5) of
    the Bankruptcy Act, under section 439A (!1) of the Higher Education
    Act of 1965, or under section 733(g) (!1) of the Public Health
    Service Act in a prior case concerning the debtor under this title,
    or under the Bankruptcy Act, is dischargeable in a case under this
    title unless, by the terms of subsection (a) of this section, such
    debt is not dischargeable in the case under this title.

      (c)(1) Except as provided in subsection (a)(3)(B) of this
    section, the debtor shall be discharged from a debt of a kind
    specified in paragraph (2), (4), or (6) of subsection (a) of this
    section, unless, on request of the creditor to whom such debt is
    owed, and after notice and a hearing, the court determines such
    debt to be excepted from discharge under paragraph (2), (4), or
    (6), as the case may be, of subsection (a) of this section.
      (2) Paragraph (1) shall not apply in the case of a Federal
    depository institutions regulatory agency seeking, in its capacity
    as conservator, receiver, or liquidating agent for an insured
    depository institution, to recover a debt described in subsection
    (a)(2), (a)(4), (a)(6), or (a)(11) owed to such institution by an
    institution-affiliated party unless the receiver, conservator, or
    liquidating agent was appointed in time to reasonably comply, or
    for a Federal depository institutions regulatory agency acting in
    its corporate capacity as a successor to such receiver,
    conservator, or liquidating agent to reasonably comply, with
    subsection (a)(3)(B) as a creditor of such institution-affiliated
    party with respect to such debt.
      (d) If a creditor requests a determination of dischargeability of
    a consumer debt under subsection (a)(2) of this section, and such
    debt is discharged, the court shall grant judgment in favor of the
    debtor for the costs of, and a reasonable attorney's fee for, the
    proceeding if the court finds that the position of the creditor was
    not substantially justified, except that the court shall not award
    such costs and fees if special circumstances would make the award
    unjust.
      (e) Any institution-affiliated party of an insured depository
    institution shall be considered to be acting in a fiduciary
    capacity with respect to the purposes of subsection (a)(4) or (11).