Coleman v. Internal Revenue Service (In Re Coleman)

ORDER

JAMES A. PUSATERI, Bankruptcy Judge.

The debtor filed a voluntary chapter 7 petition on August 10, 1981. The Internal Revenue Service (IRS) has a claim against the debtor for 100% penalty on corporate withholding taxes in the amount of $107,-994.64. The penalty was assessed under 26 U.S.C. § 6672. On January 28, 1982 the debtor filed a complaint to determine the dischargeability of the 100% penalty debt owed to the IRS and on March 1, 1982 the IRS moved for a dismissal of the debtor’s complaint for failure to state a claim upon which relief can be granted under Federal Rule of Civil…