Broos v. United States (In re Broos)

SCHERMER, Bankruptcy Judge.

John Lloyd Broos and Carol Jean Broos (Debtors) appeal from the Bankruptcy Court’s1 order substituting the named defendants, several employees of the Internal Revenue Service (IRS), for the United States, and dismissing their complaint. The Debtors’ complaint alleged violations of 26 U.S.C. § 7433 and 11 U.S.C. § 524. We have jurisdiction over this appeal. 28 U.S.C. § 158(b). We affirm.

ISSUES

1. Was it proper to substitute the United States as the defendant?

2. Was it proper to deny the Debtors’ request for entry of default judgment?

3. Did the Debtors have standing to…