My Student Loan should be dischargeable Due to Undue Hardship

Debtor filed for bk filed 2016 (2nd bk, also filed 2005). He listed $205,000 student loans incurred 24 years ago. He filed adversary suit claiming he couldn’t repay student loan due to undue hardship. He works as security guard ($27.50 hr.) and his wife is full time teacher, with 4 children. He has a BA

IRS Bill of Rights (Partial)

TAXPAYER BILL OF RIGHTS -INTERVIEWS   IRS must provide IRS with explanation of the audit and taxpayers rights under the process. Taxpayer represented by attorney is not required to appear an interview without issuing summons. Taxpayer may make an audio recording of any inperson interview with IRS, provided advance notice is given to IRS. IRS