- 5 - On November 19, 1999, Commonwealth dismissed with prejudice its claim against respondent and gave respondent a check in the amount of $15,000 to discharge the tax lien on the Montgomery County property. Respondent applied the payment to petitioners’ 1985 tax liabilities. Mr. Summers’s Bankruptcy Litigation On October 9, 1998, Mr. Summers filed a chapter 7 bankruptcy petition in the U. S. Bankruptcy Court for the Eastern District of Pennsylvania (the bankruptcy court), In re Hugh D. Summers, No. 98-33068F. During November 1999, respondent filed a complaint with the bankruptcy court asserting that Mr. Summers’s tax liabilities, including those for 1989, and interest thereon were not dischargeable pursuant to 11 U.S.C. section 523(a)(1)(C). Respondent conceded that the penalties and interest on the penalties were dischargeable. On January 11, 2001, the bankruptcy court held that Mr. Summers’s tax liabilities were nondischargeable because he wilfully attempted to evade payment of his taxes. See United States v. Summers, 266 Bankr. 292 (Bankr. E.D. Pa. 2001). Actions Against Mr. Summers To Reduce Federal Tax Claims To Judgment On April 3, 2002, respondent filed a complaint against Mr. Summers in the United States District Court for the Eastern District of Pennsylvania (the District Court) seeking to reduce to judgment the tax assessments against Mr. Summers, includingPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011