Quiroz v. Michigan, Department of Treasury

OPINION AND ORDER AFFIRMING THE ORDER OF THE BANKRUPTCY COURT GRANTING AP-PELLEE’S MOTION TO DISMISS

MARK A. GOLDSMITH, District Judge.

I. INTRODUCTION

This is a bankruptcy appeal. The sole issue is whether a corporation’s unpaid Michigan single business tax (“SBT”), for which Appellant Juan A. Quiroz is liable as the responsible corporate official, is non-dischargeable under 11 U.S.C. §§ 507(a)(8)(E) and 523(a)(1)(A). The Bankruptcy Court for the Eastern District of Michigan determined that the obligation is not dischargeable. For the reasons that follow, the Court agrees and, accordingly,…