Internal Revenue Service v. Wallace

UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF ILLINOIS INTERNAL REVENUE SERVICE, ) ) Appellant, ) ) v. ) Case No. 23-cv-1331-JES ) ANTHONY J. WALLACE, ) ) Appellee. ) ORDER AND OPINION This matter is before the Court on Appellant Internal Revenue Service’s (“IRS”) Motion for Leave to Take Interlocutory Appeal. Doc. 3 (the “Motion”). Appellee Anthony J. Wallace filed a Response. Doc. 6. For the following reasons, the Motion is DENIED. However, the Court upon sua sponte addressing the issue of subject matter jurisdiction, finds that the Bankruptcy Judge erred and so VACATES the Bankruptcy…