Legal Opinion
In re Frontone
United States Bankruptcy Court, C.D. Illinois
Decided July 2, 2003No. 02-75663Published
1Opinion of the Court
OPINION
LARRY L. LESSEN, Bankruptcy Judge.
Before the Court is the Debtors’ Objection to Claim of Internal Revenue Service (“IRS”), and the Response of IRS thereto.
Debtors timely filed their federal income tax return for the year 2000. Their return listed a total tax owed of $10,114, and total withholding payments of $9,280.
On May 28, 2001, IRS sent Debtors a Notice CP12, which stated that IRS “changed the figures on your 2000 tax return because we found one or more mistakes which changed the amount of your refund.” The Notice indicated that Debtors had overpaid $5,140.44 because “[y]ou figured…
2Cases cited5 opinions
- In Re Arthur R. Miller and Janet E. Miller, Debtors. Equitable Bank v. Arthur R. Miller, and Janet E. MillerCourt of Appeals for the Eleventh Circuit · 1994
- In the Matter of Richard C. Scarlata, Debtor. Goldberg Securities, Inc. v. Richard C. Scarlata, Debtor-AppelleeCourt of Appeals for the Seventh Circuit · 1993
- Raymond E. And Dorothy J. O'Bryant v. United StatesCourt of Appeals for the Seventh Circuit · 1995
- Jackson v. United States (In Re Jackson)District Court, M.D. Alabama · 2000
- Lon Lawrence Bleak v. United StatesCourt of Appeals for the Ninth Circuit · 1987