- 11 U.S.C.
Mills v. United States IRS (In re Mills)
Nov
17
2005
Ruling
Evidence was not sufficient to obtain summary judgment on the issue of debtor's willfulness to avoid tax liability.
Procedural posture
Plaintiff debtor initiated an adversary proceeding seeking a determination that the debtor's federal income tax obligations were dischargeable in the debtor's chapter 7 bankruptcy. Defendant United States, acting through the Internal Revenue Service (IRS), asserted that debtor willfully attempted to evade the taxes for those years, making them nondischargeable pursuant to 11 U.S.C. § 523(a)(1)(C). The IRS moved for summary judgment on the discharge issue.
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Court
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