Grassgreen v. United States (In Re Grassgreen)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Bankruptcy Judge.

This adversary proceeding is before the Court upon Complaint to Determine Tax Related Liability, Dischargeability, Equitably Subordinate Penalties and for Turnover of Property. Plaintiff and defendant have stipulated to dismissal of all the counts that do not relate to dischargeability under 11 U.S.C. § 523(a)(1) 1 Plaintiff, Richard J. Grass-green filed this motion for summary judgment against defendant, United States of America for its Internal Revenue Service pursuant to Federal Rule of Bankruptcy Procedure 7056 on…