Ivison v. Internal Revenue Service, United States of America

= □□ □□□ □□□□□□ □□ □□ □□ UNITED STATES BANKRUPTCY COURT □□□ □□ SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION ENTERED 04/23/2020 IN RE: § ANITA IVISON § CASE NO: 13-37732 Debtor § § CHAPTER 7 eo ANITA IVISON; aka KANZLER, et al § Plaintiffs § § VS. § ADVERSARY NO. 15-3001 § INTERNAL REVENUE SERVICE, § UNITED STATES OF AMERICA, et al § Defendants § Judge Eduardo V. Rodriguez MEMORANDUM OPINION Section 505 of the Bankruptcy Code confers broad authority on a bankruptcy court to determine a debtor’s tax liability before the debtor filed for bankruptcy. A bankruptcy court’s determination of certain…