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$4,000" to the IRS in connection with the chapter 13 bankruptcy
proceeding and that the chapter 7 bankruptcy discharge absolved
her of her 1995 and 1996 income tax liabilities.
Respondent’s Answer and Motion for Summary Judgment
In his answer, filed June 24, 2002, respondent denied all of
petitioner’s allegations and alleged further that no payments
from petitioner’s chapter 13 bankruptcy proceeding were applied
to petitioner’s 1995 and 1996 income tax liabilities.
On September 3, 2002, respondent filed a motion for summary
judgment. In his motion, respondent asserts that there is no
genuine issue as to any material fact and that respondent is
entitled to a decision as a matter of law. Respondent maintains
that petitioner failed to make assignments of error regarding the
$4,000 payment from petitioner’s chapter 13 bankruptcy
proceeding, that petitioner’s chapter 7 bankruptcy discharge did
not cover petitioner’s 1995 and 1996 income tax liabilities, and
that the Appeals officer’s determination was not an abuse of
discretion.
On October 16, 2002, petitioner filed an objection to
respondent’s motion for summary judgment, stating that petitioner
disagreed with “the amount owed to the IRS.” The Court held a
hearing on the motion for summary judgment at the Court’s motion
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Last modified: May 25, 2011