Dees v. United States (In Re Dees)

ORDER GRANTING DEFENDANT’S MOTION FOR ABSTENTION

LEWIS M. KILLIAN, Jr., Bankruptcy Judge.

Defendant, the United States (“Government”), has moved for the Court to abstain (Doc. 10) in this adversary proceeding to determine the dischargeability of the Plaintiff-Debtors’ potential tax liability under 11 U.S.C. §§ 523(a)(1), 507(a)(8), and 505. The issue is whether the Court should abstain from determining the dis-chargeability of taxes that have not yet been assessed in a fully-administered, no-asset, reopened Chapter 7 case when there are parallel proceedings pending in the Tax Court that will…