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IN RE HERMAN

Bankruptcy No. BK-N-87-119-JHT, Adv. No. 87-0104.

101 B.R. 253 (1989)

In re Joseph W. HERMAN and Emma T. Herman, Debtors. Joseph W. HERMAN and Emma T. Herman, Plaintiffs, v. UNITED STATES of America, Department of the Treasury, Internal Revenue Service, Defendants.

United States Bankruptcy Court, D. Nev.

June 15, 1989.

Attorney(s) appearing for the Case

Geoffrey Giles, Reno, Nev., for plaintiffs.

M. Alice Rowan, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendants.

MEMORANDUM DECISION

JAMES H. THOMPSON, Bankruptcy Judge.

This adversary proceeding is before the court on the debtors' complaint to void the priority tax assessment for 1981 and to turnover the 1986 refund which was setoff against the 1981 tax assessment. The complaint is based on the debtors' contention that a deficiency notice was not sent to their "last known address" as required by 26 U.S.C. § 6212.1 The Internal Revenue...

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