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IN RE FRARY

Adv. No. A88-01166-001.

117 B.R. 541 (1990)

In re Dale FRARY, Debtor. Dale FRARY, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, D. Alaska.

August 13, 1990.

Attorney(s) appearing for the Case

M. Gregory Oczkus, Greg Oczkus Law Offices, Anchorage, Alaska, for plaintiff.

Stephen B. Baker, Sp. Asst. U.S. Atty., I.R.S., Anchorage, Alaska, for defendant.

ORDER

DONALD MacDONALD IV, Bankruptcy Judge.

I. Introduction.

Plaintiff Dale G. Frary filed a chapter 7 petition on December 8, 1988, and subsequently commenced this adversary proceeding against the Internal Revenue Service seeking a determination of the dischargeability of pre-petition taxes and penalties assessed by the IRS.

The facts in this matter are not in dispute. The IRS assessed Frary three...

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