Fyfe v. United States (In Re Fyfe)

ORDER DENYING DEFENDANT’S MOTION FOR DISMISSAL AND GRANTING IN PART DEFENDANT’S MOTION FOR ABSTENTION

JAMES E. MASSEY, Bankruptcy Judge.

In this adversary proceeding the Plaintiff, Peter D. Fyfe, seeks a determination of the following: (1) the amount of his federal income tax liability for the years 1983 through 1985; (2) that his debt for federal income taxes for the years 1983 through 1985 is dischargeable in his bankruptcy case; and (3) that the tax lien on his property is invalid for failure of the United States to follow all procedural steps to assess the tax and obtain its lien.

The…