Fortier v. Internal Revenue Service

ALICE M. BATCHELDER, Circuit Judge.

This case arises from the personal bankruptcy of Scott Fortier, who is the appellant’s ex-husband. In 1998, Fortier filed for bankruptcy protection for Wolverine Litho, Inc., (“Wolverine”) of which Fortier was the sole shareholder. At the conclusion of Wolverine’s bankruptcy proceedings, Wolverine’s trustee abandoned to the corporation the estate’s only asset, a residence at 25 Carlton N.E., Grand Rapids, MI. This property was of no value to the estate because it was encumbered by corporate liens, including liens of the Internal Revenue Service (“IRS”), in…