Kovacs v. United States

ORDER

J.P. STADTMUELLER, District Judge.

For the second time, this matter comes before the court on appeal from an order of the United States Bankruptcy Court for the Eastern District of Wisconsin. The court briefly reviews the background that led the parties to this point. On October 10, 2001, Nancy Ellen Kovacs (“Kovacs”) obtained an order from the bankruptcy court discharging certain debt obligations under Chapter 7 of the Bankruptcy Code. This order, however, did not stop the Internal Revenue Service (“IRS”) from seeking to recoup unpaid tax liabilities Kovacs had accrued in the early to…