Malin v. Internal Revenue Service

ORDER ON DEFENDANT’S MOTION TO DISMISS

ROBERT E. NUGENT, Chief Judge.

Defendant Internal Revenue Service (the “IRS”) filed its Motion to Dismiss (Doc. 5) on February 16, 2006, seeking an order dismissing the above-captioned adversary proceeding filed by plaintiffs/debtors, John Randolph Malin and Janis Lynn Malin (the “Malins”), pursuant to Fed. R.Civ.P. 12(b)(1) and (6) and Bankruptcy Rule 7012. In their Complaint, Debtors request the Court determine that taxes owed for the year 2000 be discharged in their Chapter 13 bankruptcy pursuant to 11 U.S.C. § SO?®)®)^)®. 1 The IRS contends this Court…