Jones v. Cendant Mortgage Corp. (In Re Jones)

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Defendants Cendant Mortgage Corporation (hereinafter Cendant) and United States Internal Revenue Service (hereinafter IRS) have brought motions to dismiss the respective counts asserted against them in the complaint in this adversary action.

Debtor opposes the motions to dismiss.

Defendants’ motions to dismiss will be granted. The question whether the debt owed to IRS is dischargeable is unaffected by the decision reached in this memorandum opinion. Whether it is dischargeable will be decided if and when the matter is brought before this…