Reitmeyer v. Internal Revenue Service (In Re Totten)

MEMORANDUM OPINION

JOSEPH L. COSETTI, Bankruptcy Judge.

In this action, the trustee/plaintiff seeks to avoid federal tax liens as preferential transfers under 11 U.S.C. § 547. The United States of America moves pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure, made applicable herein by Bankruptcy Rule 7012(b), to dismiss the complaint with regard to the Internal Revenue Service.

On July 27, 1987, the debtor filed a voluntary petition in bankruptcy under chapter 7 of Title 11 of the United States Bankruptcy Code. Prior to this date, on May 27, 1987 and July 16, 1987, Notices of…