Geisler v. Internal Revenue Service (In re Geisler)

OPINION

JOY FLOWERS CONTI, Chief Judge.

Debtor Michael S. Geisler (“Geisler”) appeals from the bankruptcy court’s order dismissing his adversary proceeding complaint. In that adversary proceeding, Geisler sought an order from the bankruptcy court seeking in effect to void nearly $700,000.00 in federal tax liens held by the Internal Revenue Service (“IRS”). The bankruptcy court dismissed Geisler’s adversary complaint, with prejudice, on the ground that Supreme Court precedent prevented Geisler, in a Chapter 7 bankruptcy case, from reducing the IRS’s lien to the value of the collateral securing…