Mickens v. United States, Internal Revenue Service (In Re Mickens)

MEMORANDUM OPINION AND DECISION

RICHARD L. SPEER, Bankruptcy Judge.

This cause comes before the Court upon Motions for Summary Judgment filed by both the Plaintiff and Defendant. This Court has reviewed the arguments of counsel, exhibits, as well as the entire record of the case. Based upon that review, and for the following reasons, the Court finds that the Plaintiffs Motion for Summary Judgment should be denied, and that the Defendant’s Motion for Summary Judgment should be granted.

■ FACTS

The following facts are stipulated by the parties. At issue in this case is Debtor’s tax liabilities for…