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On October 1, 2002, the Internal Revenue Service (IRS) filed
a proof of claim (IRS’s proof of claim) against Mr. Hassell and
Ms. Hassell in Mr. Hassell’s bankruptcy case for $903,599 with
respect to their taxable years 1980 through 1984, 1992, and 1997.
On October 17, 2002, Mr. Hassell and Ms. Hassell filed an objec-
tion to the IRS’s proof of claim.
On October 21, 2002, the Bankruptcy Court entered an order
in Mr. Hassell’s bankruptcy case that, inter alia, found Mr.
Hassell to be “a ‘vexatious litigator’ - a person who files
frequent, unmeritorious lawsuits without proper investigation or
legal basis and for improper purposes.”
On February 7, 2003, Mr. Hassell filed a notice of appeal
(notice of appeal) with the U.S. Court of Appeals for the Fifth
Circuit (Fifth Circuit)4 with respect to the District Court
judgment.5 On December 2, 2003, the Fifth Circuit affirmed the
District Court judgment. United States v. Hassell, 82 Fed. Appx.
372 (5th Cir. 2003).
4Sometime after Feb. 7, 2003, Mr. Hassell filed a motion
with the Fifth Circuit to add Ms. Hassell to the notice of appeal
nunc pro tunc. The Fifth Circuit granted that motion.
5In the District Court judgment, as discussed above, the
District Court found that Mr. Hassell and Ms. Hassell were
jointly and severally indebted to the United States in the amount
of $804,558.41 for their unpaid taxes with respect to their
taxable years 1980 through 1984 and 1992, as well as additional
interest and statutory additions thereon as provided by law, from
Oct. 5, 1998, until paid.
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Last modified: May 25, 2011