Brinson v. United States (In re Brinson)

MEMORANDUM OPINION

JACK B. SCHMETTERER, Bankruptcy Judge.

This adversary proceeding is related to a Chapter 13 bankruptcy case filed by debtor Artie Lee Brinson (“Brinson”). Brinson has several years of federal income tax debts, some of which he concedes are nondischargeable. The Internal Revenue Service (“IRS”) claims a lien securing most or all of the tax debts. Brinson has sued the United States of America seeking to void the IRS lien on his personal property pursuant to 11 U.S.C. § 506(d) (Count I); seeking determination as to the dis-chargeability of his tax debts pursuant to 11 U.S.C. §…