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On August 26, 2002, Mr. Hassell and Ms. Hassell filed a
petition with the U.S. Bankruptcy Court for the Northern District
of Texas (Bankruptcy Court) under Chapter 11 of Title 11 of the
United States Code (Chapter 11).3
On September 5, 2002, the District Court entered a default
judgment (District Court judgment) against Mr. Hassell and Ms.
Hassell in the District Court proceeding. That default judgment
provided in pertinent part:
IT IS ORDERED, ADJUDGED AND DECREED that the Court
finds that Defendants Melvin R. Hassell and Nelda J.
Hassell [Mr. Hassell and Ms. Hassell] are jointly and
severally indebted to the United States in the amount
of $804,558.41, for their unpaid federal income (1040)
taxes for tax years 1980, 1981, 1982, 1983, 1984, and
1992, plus additional interest and statutory additions
thereon as provided by law from October 5, 1998 until
paid.
On September 16, 2002, Mr. Hassell and Ms. Hassell commenced
a so-called adversary proceeding (adversary proceeding of Mr.
Hassell and Ms. Hassell) in the Bankruptcy Court against the
United States. In that proceeding, Mr. Hassell and Ms. Hassell
sought a determination with respect to the validity, priority,
and extent of certain liens.
3On Oct. 21, 2002, the proceeding that Mr. Hassell and Ms.
Hassell commenced in the Bankruptcy Court under Chapter 11 was
converted to a proceeding under Chapter 7 of Title 11 of the
United States Code (Chapter 7). (We shall refer to the proceed-
ing that Mr. Hassell and Ms. Hassell commenced in the Bankruptcy
Court, as converted to a proceeding under Chapter 7, as Mr.
Hassell’s bankruptcy case.)
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Last modified: May 25, 2011