In Re Dunmore

Memorandum of Decision

ALAN JAROSLOVSKY, Bankruptcy Judge.

Steven Dunmore filed his Chapter 7 bankruptcy petition in 1995. Shortly thereafter, he commenced an action in district court against the IRS. The district court transferred the action to this court in 1998, where it proceeded as an adversary proceeding pursuant to FRBP 7001 et seq.

Dunmore’s amended complaint contained six claims. The first three claims alleged that plaintiff Steven Dunmore was entitled to tax refunds of about $190,000.00 for tax years 1988 and 1989. The fourth claim alleged that the IRS violated the bankruptcy discharge…