Reuland v. Internal Revenue Serv. (In re Reuland)

Janet S. Baer, U.S. Bankruptcy Judge

This matter is before the Court on the motion of the Internal Revenue Service *344(the "IRS") to dismiss the adversary complaint filed by Richard and Elizabeth Reuland. The Reulands' complaint seeks: (1) a determination that certain taxes owed to the IRS were discharged through their chapter 13 bankruptcy case; (2) a permanent injunction against the IRS from collecting such taxes; and (3) attorney's fees and costs. The IRS's motion requests that the complaint be dismissed for failure to state a claim upon which relief can be granted because the tax debt at…