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IN RE ROBERTS

Bankruptcy No. 88-01681-C, Adv. No. 88-0188-C.

94 B.R. 707 (1989)

In re ROBERTS, Rebecca and Anthony, Debtors. Rebecca and Anthony ROBERTS, Plaintiffs, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, N.D. Oklahoma.

January 13, 1989.

Attorney(s) appearing for the Case

Scott Hamilton, Tulsa, Okl., for plaintiffs.

M. Kent Anderson, Dallas, Tex., for defendant.

MEMORANDUM DECISION AND ORDER

STEPHEN J. COVEY, Bankruptcy Judge.

This matter comes on for decision by this court on stipulation and briefs filed herein.

The court finds that the parties have stipulated to the following facts:

The debtors owe a debt in an unspecified amount to the defendant for income taxes, penalties and interest for the tax years 1982 and 1983. The debtors failed to file tax returns for either of those years prior to the...

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