Legal Opinion
Seay v. United States, Internal Revenue Service (In Re Seay)
United States Bankruptcy Court, E.D. Arkansas
Decided October 30, 2006No. Bankruptcy No. 4:05-bk-19608E, Adversary No. 4:05-ap-01300Published
1Opinion of the Court
MEMORANDUM OPINION
AUDREY R. EVANS, Bankruptcy Judge.
OVERVIEW
In a Complaint filed November 8, 2005, Debtor and Plaintiff David L. Seay (“Plaintiff’) challenges the Internal Revenue Service’s (“IRS”) assessment of unpaid individual income taxes and interest for Plaintiffs 1982 tax-year (the “1982 as sessment”). Plaintiff further requests a return of tax refunds in the amount of $6,928 retained by the IRS as a result of the 1982 assessment, and an award of attorneys’ fees. The IRS filed its amended proof of claim for $358,627.27 in unpaid tax and prepetition interest resulting from the 1982…
2Cases cited12 opinions
- South Carolina v. ReganSupreme Court of the United States · 1984
- Mary L. Brandt and Natalie Z. Shell v. Walter J. Hickel, Secretary of the InteriorCourt of Appeals for the Ninth Circuit · 1970
- Krause v. CommissionerUnited States Tax Court · 1992
- Garfield v. J.C. Nichols Real EstateCourt of Appeals for the Eighth Circuit · 1995
- Tonkonogy v. United StatesDistrict Court, S.D. New York · 1976
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