Debtor filed a number of bankruptcies. In the Debtor's most recent bankruptcy, he received a Chapter 7 discharge. After receiving the Chapter 7 discharge, Debtor's wages continued to be garnished, and tax liens were filed on his property by the IRS. Debtor argued that his tax debts for 1992 and other years had been discharged in the Chapter 7 bankruptcy and that the IRS had violated his discharge injunction under § 524(a). The IRS conceded that Debtor's tax debts from prior years had been discharged, but argued that Debtor's 1992 tax debt had not been discharged because equitable tolling (triggered by the automatic stay imposed by the intervening bankruptcies) prevented the 3 year period under § 507(a)(8)(A)(I) from running. The Court ruled that under Young v. United States, 535 U.S. 43 (2002), equitable tolling prevented the 3 year period from running, and that Debtor's 1992 taxes were not discharged. With respect to the prior year's tax debts, the Court found that no violation of Debtor's discharge injunction could be found with respect to the IRS's efforts to collect discharged tax debts prior to Young v. United States, but after Young v. United States, the IRS efforts to collect the discharged debt was a knowing and willful violation of Debtor's discharge injunction.