Dahmer v. United States (In Re Dahmer)

MEMORANDUM OPINION

DENNIS R. DOW, Bankruptcy Judge.

The adversary proceeding before the Court is the complaint filed by Lee Ronald Dahmer and Judith Ann Dahmer (“Plaintiffs”) against the Internal Revenue Service (later substituted by the properly named defendant, the United States of America) (“IRS”) and the Missouri Department of Revenue (“MDOR”) pursuant to 11 U.S.C. § 523(a)(1) seeking a declaratory judgment that any tax debt owed by Plaintiffs to the IRS and the MDOR for the 1987 tax year is dischargeable and that any liens levied against Plaintiffs’ property associated with that tax debt…