Wood v. Commissioner (In Re Wood)

ORDER GRANTING DEFENDANT’S MOTION TO DISMISS

PAUL G. HYMAN, JR., Bankruptcy Judge.

THIS MATTER came before the Court on the Internal Revenue Service’s (the “IRS”) Second Motion to Dismiss (“Defendant’s Motion”) and John W. Wood, Jr.’s (the “Plaintiff’), Response to Defendant’s Second Motion to Dismiss (the “Response”). On October 19, 2004, the Plaintiff initiated this adversary proceeding. On December 27, 2004, the Plaintiff filed a three-count complaint (the “Complaint”) against the IRS seeking inter alia a judgment declaring that his tax obligations to the IRS were discharged on February 6,…