In re: Victor G. Garcia Lopez

1 IN THE UNITED STATES BANKRUPTCY COURT 2 FOR THE DISTRICT OF PUERTO RICO 3 IN RE: CASE NO. 14-07306 (MCF) 4 VICTOR G GARCIA LOPEZ CHAPTER 11 5 Debtor 6 7 8 OPINION AND ORDER 9 I. INTRODUCTION 10 The Internal Revenue Service (“IRS”) seeks to reopen the instant case for the Debtor’s 11 failure to pay post-petition taxes, which is opposed by the Debtor, Victor G. Garcia Lopez 12 13 (“Debtor”) (Docket Nos. 276 and 283). For the reasons stated herein, the motion to reopen the 14 case is denied. 15 II. POSITIONS OF THE PARTIES 16 In its motion, the IRS requests that the instant case be reopened…