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IN RE TOTTEN

Bankruptcy No. 87-1956, Adv. No. 87-370.

82 B.R. 402 (1988)

In re Robert F. TOTTEN, a/k/a/d/b/a R.T. Auto Body, Debtor. Mary REITMEYER, Trustee, Plaintiff, v. INTERNAL REVENUE SERVICE; Noah T. Totten, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

February 10, 1988.

Attorney(s) appearing for the Case

Craig R. McKay, Asst. U.S. Atty., Pittsburgh, Pa., Delores M. Dillman, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendants.

Mary Reitmeyer, Pittsburgh, Pa., Trustee.

MEMORANDUM OPINION

JOSEPH L. COSETTI, Bankruptcy Judge.

In this action, the trustee/plaintiff seeks to avoid federal tax liens as preferential transfers under 11 U.S.C. § 547. The United States of America moves pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure, made applicable herein by Bankruptcy Rule 7012(b), to dismiss the complaint with regard to the Internal Revenue Service.

On July 27, 1987, the debtor filed a voluntary...

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