Olcsvary v. United States of America Internal Revenue Service (In Re Olcsvary)

MEMORANDUM

JOHN C. COOK, Bankruptcy Judge.

These consolidated adversary proceedings are before the court on motion for summary judgment filed by the defendant, the Internal Revenue Service of the United States of America (“IRS”). The plaintiffs in these actions are the debtors, Duane and Patricia Olesvary and Larry and Mary Crowell, all of whom have chapter 13 cases pending in this court. They have brought these actions against the IRS in order to defeat certain tax claims filed against them.

The issues before the court on this motion for summary judgment are (1) whether W.J. Hoyt III, as the…