United States v. Burczyk

DECISION and ORDER

MYRON L. GORDON, District Judge.

The United States asks that Raymond Burczyk be held personally answerable for his failure as a receiver to give priority to its claims for unpaid taxes. 31 U.S.C. § 191 grants priority to the claims of the United States against an insolvent debtor, while § 192 imposes personal liability on a receiver who refuses to honor the government’s priority claim. See King v. United States, 379 U.S. 329, 334-340, 85 S.Ct. 427, 13 L. Ed.2d 315 (1964).

Mr. Burczyk seeks dismissal on the grounds that this court lacks jurisdiction. First, relying upon…