Michaud v. United States (In Re Michaud)

MEMORANDUM OPINION

MARK W. VAUGHN, Bankruptcy Judge.

The Court has before it the complaint of Gloria Michaud (“Plaintiff”) against the United States of America Internal Revenue Service (“IRS” or “government”) seeking the determination of the Plaintiffs tax liability for the tax years 1980 and 1981. The IRS has filed a proof of claim in the amount of $491,383.17. The Plaintiff alleges that she is entitled to the protection of the “innocent spouse” provision of the Internal Revenue Code, 26 U.S.C. § 6013(e), and thus her liability for the above referenced years is zero. The IRS on the other hand…