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IN RE DIEZ

Bankruptcy No. 84-01536-BKC-TCB.

45 B.R. 137 (1984)

In re Rosa Melia DIEZ, Debtor.

United States Bankruptcy Court, S.D. Florida.

December 12, 1984.

Attorney(s) appearing for the Case

Law Offices of Philip T. Weinstein, Miami, Fla., for debtor.

Marilynn G. Koonce, Asst. U.S. Atty., Miami, Fla., Alvarez L. LeCesne, Jr., Tax Div., Dept. of Justice, Washington, D.C., W. Preston White, Jr., Dist. Counsel, I.R.S., Miami, Fla., for I.R.S.

Robert L. Roth, Miami, Fla., Trustee.

ORDER ABSTAINING FROM TAX DISPUTE

THOMAS C. BRITTON, Bankruptcy Judge.

The debtor has elected to present a tax dispute with the I.R.S. in this court. This court abstains.

The debtor filed her chapter 7 petition on August 16 listing only one creditor, the I.R.S. She has only nominal assets, and admittedly the sole purpose of this bankruptcy is to contest the debtor's liability for a $235,981 tax deficiency and fraud penalty of her estranged husband...

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