In Re Michael Steven Hudgins, T/a Hudgins Masonry, Debtor. Michael Steven Hudgins, T/a Hudgins Masonry v. Internal Revenue Service

ERVIN, Chief Judge:

Michael Steven Hudgins founded a masonry company and incorporated it as “Hudgins Masonry, Inc.” The Commonwealth of Virginia terminated Hudgins Masonry’s corporate charter because Hudgins had not paid certain required fees, but Hudgins continued to trade and file tax returns as “Hudgins Masonry, Inc.” After Hudgins failed to pay employment withholding taxes to the Internal Revenue Service (IRS), the IRS filed a tax lien in the name of “Hudgins Masonry, Inc.” Hud-gins then filed for Chapter 11 bankruptcy protection and moved the bankruptcy court to avoid the IRS tax lien.…