United States v. Brown

1 WO 2 3 4 5 6 IN THE UNITED STATES DISTRICT COURT 7 FOR THE DISTRICT OF ARIZONA 8 9 United States of America, No. CV-21-02092-PHX-DWL 10 Appellant, ORDER 11 v. 12 Russell Brown, 13 Appellee. 14 15 This is an appeal by the Internal Revenue Service (“IRS”) arising from the Chapter 16 13 bankruptcy proceeding of David and Deborah Vallejo (“Debtors”). During that 17 proceeding, the IRS asserted that it was entitled to priority on its claim for just under $1,500 18 in Shared Responsibility Payments (“SRPs”) that Debtors incurred due to their failure to 19 maintain essential health insurance in…