Aikman v. Internal Revenue Service (In re Aikman)

MEMORANDUM ORDER DENYING DEBTOR’S MOTION TO ENFORCE DISCHARGE AND FOR RETURN OF SEIZED INCOME TAX REFUND

■ Carlota M. Bohm, United States Bankruptcy Judge

The matter before the Court is the Debtor’s Motion to Enforce Discharge and for Return of Seized Income Tax Refund (“Motion”)1 and the Internal Revenue Service’s (the “IRS”) Response thereto (“Response”).2 A hearing on the Motion and Response was held on May 10, 2016 whereby the Parties were directed to submit memoranda in support of their respective positions. Accordingly, the Debtor and the IRS each filed a brief3 and the parties filed a…