Bankr. No.:
93-40570
Chapter:
7
Date of Decision:
October 30, 1995
Issue:
Debtor was entitled to have a lien of the IRS satisfied based on his discharge where Debtor claimed he did not owe the taxes?
Ruling:
Ruling: Debtor was not entitled to have the IRS's lien deemed satisfied. The lien arose from taxes owed by Debtor, not a separate corporate entity, as claimed by Debtor. Pursuant to ยงยง 523(a)(1) and 507(a)(8)(C), the lien survived ban
Full Bankruptcy Court Decision:
