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IN RE HOWELL

BAP No. ID 90-1103-AsPV, Bankruptcy No. 88-01411, Adv. No. 88-0289.

120 B.R. 137 (1990)

In re Brian F. HOWELL and Kimberly A. Howell, Debtor(s). UNITED STATES of America, Appellant(s), v. Brian F. HOWELL and Kimberly A. Howell, Appellee(s).

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided November 6, 1990.

Attorney(s) appearing for the Case

Thomas Moore, Washington, D.C., for the U.S.

No appearance by appellee's counsel.

Before ASHLAND, PERRIS and VOLINN, Bankruptcy Judges.

OPINION

ASHLAND, Bankruptcy Judge:

The Internal Revenue Service (IRS) appeals from the court's order concluding that the IRS was estopped from asserting that the debtors' 1984 income taxes were not assessed on April 16, 1987 for purposes of the dischargeability of the taxes, and consequently that the debtors' tax liability to the IRS for the 1984 tax year was discharged. We reverse.

FACTS

The debtors Brian F. and Kimberly A. Howell filed...

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