Porter v. Internal Revenue Service (In re Porter)

AMENDED MEMORANDUM OPINION AND ORDER DENYING DEBTOR’S MOTION TO RECOVER INVOLUNTARY PREFERENCE

Brian F. Kenney, United States Bankruptcy Judge

This matter is before the Court on the Debtor’s Motion to Recover an Involuntary Preference against the' Internal Revenue Service. Docket No. 17. The IRS has filed an Answer. Docket No, 21. The IRS filed a Brief in support of its position, as did the Debtor. Docket Nos. 22, 24. The Court heard the parties’ arguments on November 8, 2016. For the reasons stated below, the Court will deny the Debtor’s Motion.

Undisputed Facts

The facts in this case are not…