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bankruptcy case. That letter stated in pertinent part:
Reference the attached letter dated October 21,
2002 which you sent to Gerald and Jessica Frey. Be
advised that Gerald and Jessica Frey filed a Chapter 7
Bankruptcy, Case No. 02-51961-DHA, in the United States
Bankruptcy Court, Eastern District of Virginia, Newport
News Division, on July 3, 2002. Internal Revenue
Service was a listed creditor and was sent Notice of
the bankruptcy filing by the bankruptcy court.
Debtors received their bankruptcy Discharge on
October 10 [sic], 2002. (copy of Order attached)
Their liability for tax debts for calendar year 1996
and 1997 were discharged in the bankruptcy.
The “bankruptcy discharge” referred to in Mr. Raymond’s November
5, 2002 letter is an order dated October 12, 2002 (U.S.
Bankruptcy Court’s October 12, 2002 order) of the United States
Bankruptcy Court, Eastern District of Virginia (U.S. Bankruptcy
Court). That order stated as follows:
It appearing that the debtor(s) is/are entitled to
a discharge,
IT IS ORDERED:
The debtor(s) is/are granted a discharge under
section 727 of title 11, United States Code * * *.
The U.S. Bankruptcy Court’s October 12, 2002 order further
stated: “SEE BACK SIDE OF THIS ORDER FOR IMPORTANT INFORMATION”.
The back side of that order stated in pertinent part:
Debts that are Not Discharged
Some of the common types of debts which are not
discharged in a chapter 7 bankruptcy case are:
a. Debts for most taxes;
On December 9, 2002, Mr. Raymond sent a letter to an IRS
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