United States v. Clayton

MEMORANDUM OPINION AND ORDER

THOMAS D. SCHROEDER, District Judge.

This is a tax case in which the United States of America (or “Government”) seeks recovery of alleged unpaid taxes and penalties. Before the court is the motion of Defendant Jerry B. Clayton (“Clayton”) for judgment on the pleadings pursuant to Federal Rule of Civil Procedure 12(e). (Doc. 43.) Clayton contends that a general discharge from his previous bankruptcy proceedings protects him from the complaint’s allegations of mere nonpayment as a matter of law. For the reasons set forth below, Clayton’s motion will be denied…