Roberts v. Internal Revenue Service (In Re Roberts)

MEMORANDUM DECISION AND ORDER

STEPHEN J. COVEY, Bankruptcy Judge.

This matter comes on for decision by this court on stipulation and briefs filed herein.

The court finds that the parties have stipulated to the following facts:

The debtors owe a debt in an unspecified amount to the defendant for income taxes, penalties and interest for the tax years 1982 and 1983. The debtors failed to file tax returns for either of those years prior to the filing of their petition in bankruptcy. A case is presently pending before the United States Tax Court regarding these taxes, penalties and interest entitled…