United States v. Macagnone (In re Macagnone)

ORDER

LAZZARA, District Judge.

The Appellant, the United States of America, challenges in this appeal that aspect of the bankruptcy court’s order which determined that the Appellee, Frank Macagnone, was not liable for the trust fund penalty assessed against him under the provisions of 26 U.S.C. § 6672.1 The Appellant contends that the bankruptcy court erred by exercising jurisdiction, by failing to abstain after it determined it had jurisdiction, and by ultimately concluding that the Appellee was not liable.2

After carefully considering the record, the bankruptcy court’s order, the briefs of the…