Elkins v. Internal Revenue Service (In Re Elkins)

ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT

SUSAN D. BARRETT, Bankruptcy Judge.

Cross summary judgment motions have been filed by Ralph L. Elkins (“Elkins”) and the Internal Revenue Service (“IRS”). Elkins filed this adversary seeking a determination that his 2001 tax liability be declared dischargeable. This court has jurisdiction over this matter pursuant to 28 U.S.C. § 157(b)(2)(I) and 28 U.S.C. § 1334. For the reasons discussed below, the Court denies Elkins’s summary judgment motion and grants the IRS’s summary judgment motion, thereby ruling Elkins’s 2001 federal income tax liability is…