Hicks v. Missouri Department of Revenue (In Re Hicks)

FEDERMAN, Bankruptcy Judge.

Debtors Robert Wayne Hicks, Sr., and Janice Virginia Hicks appeal from the Judgment of the Bankruptcy Court 1 granting summary judgment in favor of each of the Defendants, the Missouri Department of Revenue, the Arizona Department of Revenue, and the Internal Revenue Service, and finding that each of the Defendants has claims against the Debtors for unpaid taxes, that any liens for such taxes are not affected by the Debtors’ bankruptcy filing, and that the debts to each of the Defendants for the unpaid taxes are nondischargeable under 11 U.S.C. § 523(a)(1). For the…