United States v. Amici

MEMORANDUM AND ORDER

METZNER, Senior District Judge.

Appeal by the Internal Revenue Service (IRS) from a judgment entered by Chief Bankruptcy Judge Paskay finding that a penalty assessed against Mario Amici (debtor) is dischargeable in this Chapter 7 liquidation case.

IRS limits this appeal to the question of whether the penalty imposed pursuant to Section 6698 of the Internal Revenue Code for failure to file the partnership tax return for Twenty First Street Partnership, Ltd. is dischargeable.

The partnership tax return, which is an informational return, was filed late by the debtor who was…