In re Calderon
Mar
12
2010
Ruling
Debtor could not avoid IRS or state tax liens.
Procedural posture
Debtors filed a petition for relief under chapter 7 of the Bankruptcy Code. The Internal Revenue Service (IRS) and the Michigan Department of Revenue (Michigan DOR) filed tax liens. The debtors moved to avoid the liens of the IRS and the Michigan DOR. The IRS and the Michigan DOR did not oppose the motions. The debtors' attorney requested presumptive fees.
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Court
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