Pursuant to section 523 (a)(1)(C), taxes with respect to which a debtor "made a fraudulent return or willfully attempted in any manner to evade or defeat such tax" are not dischargeable in chapter 7. A willful attempt to evade or defeat taxes does not require proof of fraudulent intent. The conduct may be affirmative acts or omissions/failure to act. As the statute does not specify what type of conduct must be present to find an attempt to "evade or defeat taxes", the court consider the totality of the circumstances and look to several different factors as indicia of attempts to evade or defeat tax obligations. Such conduct may include understatement of income for more than one year, implausible or inconsistent behavior, extensive dealings in cash, failure to cooperate with the IRS, inadequate record keeping, transfer of assets to family members, transfers of assets for inadequate consideration, transfers that greatly reduce assets subject to IRS execution, transfers made in the face of serious financial difficulties, failure to acquire significant assets relative to a debtor's earnings. and a lavish lifestyle.