Macagnone v. United States Internal Revenue Service (In re Macagnone)

ORDER ON MOTION TO STRIKE DEFENDANT’S MOTION FOR ABSTENTION

ALEXANDER L. PASKAY, Chief Judge.

THIS IS a reopened Chapter 7 case originally filed by Frank P. and Santina Macagnone (Debtors) on March 2, 1988. In due course, the Debtors received their discharge and the case was closed. The Debtors’ motion to reopen the closed case was granted and this Court entered an Order, reopening the case on September 5,1996 for the limited purpose of permitting the Debtors to seek a determination of the dischargeability, vel non, of certain tax obligations which apparently are asserted by the United States…