Ballard v. Wisconsin (In Re Ballard)

MEMORANDUM OPINION, FINDINGS OF FACT, AND CONCLUSIONS OF LAW

THOMAS S. UTSCHIG, Bankruptcy Judge.

This matter comes before the Court on a motion to dismiss filed by the defendant United States of America, Department of Treasury — Internal Revenue Service. The grounds for this motion are lack of jurisdiction and failure to state a claim upon which relief can be granted.

The motion to dismiss pertains to an adversary proceeding filed by the debtors, Teddy C. and Evelyn M. Ballard, against the State of Wisconsin; the United States of America, Department of Treasury — Internal Revenue Service…