United States v. Rassi (In Re Rassi)

OPINION

WILLIAM V. ALTENBERGER, Bankruptcy Judge.

Before the Court are motions filed by the Internal Revenue Service to dismiss the complaint filed by the Debtor, Timothy J. Rassi, to determine the dischargeability of his income taxes for the years 1978, 1979, and 1980 and to enjoin the Internal Revenue Service from collecting those taxes. By agreement of the parties, a companion adversary proceeding filed by the Internal Revenue Service, Adv. No. 91-8210, objecting to the dischargeability of the taxes, is to be decided with this case.

More than a decade ago, on July 28, 1981, an involuntary…