Internal Revenue Ser v. Luongo

Revised August 9, 2001 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT _______________ No. 00-10475 _______________ In the Matter of: CONSTANCE LUONGO, Debtor. * * * * * INTERNAL REVENUE SERVICE, Appellee, v. CONSTANCE LUONGO, Appellant. --------------------------------- Appeal from the United States District Court for the Northern District of Texas --------------------------------- July 18, 2001 Before BARKSDALE, EMILIO M. GARZA and BENAVIDES, Circuit Judges. BENAVIDES, Circuit Judge: Factual and Procedural Background This case involves a debtor’s claim to recover an income tax…