Shapiro v. United States Internal Revenue Service

MEMORANDUM OPINION

BRUCE I. FOX, Bankruptcy Judge:

The debtors, Barry and Nancy Shapiro, have filed an adversary proceeding seeking a determination of their prepetition federal tax liability under section 505 of the Bankruptcy Code, along with a determination of the dis-chargeability of this debt under section 523. The defendant United States filed an answer, and later a motion for summary judgment, which was coupled with a request to abstain. The debtors responded with a cross-motion for summary judgment, which included their opposition to abstention.

As will be discussed, the parties have…