Section 523(a) of the Bankruptcy Code

Section 523(a) of the Bankruptcy Code outlines certain debts that cannot be discharged in bankruptcy, meaning the debtor is still responsible for paying them after bankruptcy proceedings. These include certain types of taxes, debts incurred through fraud, alimony, child support, and loans obtained through false representations. Essentially, this section protects creditors by ensuring that specific obligations remain enforceable, even after a debtor seeks relief from other debts through bankruptcy. This helps maintain fairness in the system and prevents abuses of bankruptcy protections.