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IN RE CENNAMO

Bankruptcy No. SA 91-39648JW, Adv. No. SA 92-1061JW.

147 B.R. 540 (1992)

In re Gerald J. CENNAMO and Sharon K. Cennamo, Debtors. Gerald J. CENNAMO and Sharon K. Cennamo, Plaintiffs, v. UNITED STATES of America and Does 1 through 5, inclusive, Defendants.

United States Bankruptcy Court, C.D. California.

November 16, 1992.

Attorney(s) appearing for the Case

Theodore Nunes, Beverly Hills, Cal., for plaintiffs/debtors, Gerald J. Cennamo and Sharon K. Cennamo.

Lourdes G. Baird, U.S. Atty., Mason C. Lewis, Asst. U.S. Atty., Chief Tax Div., Edward M. Robbins, Jr., Asst. U.S. Atty., Los Angeles, Cal., for defendant, U.S.

MEMORANDUM OF DECISION

JOHN J. WILSON, Bankruptcy Judge.

Gerald J. Cennamo and Sharon K. Cennamo ("Debtors") claim that an invalid assessment listed on a Notice of Federal Tax Lien for 26 U.S.C. §§ 6700 and 6701 tax penalties renders the lien invalid. Alternatively, if the lien is valid, the Debtors seek to invoke the doctrine of equitable subordination under 11 U.S.C. § 510(c) of the Bankruptcy Code ("Code") so as to subordinate the §...

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