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IN RE WILLIAMS

Bankruptcy No. 94-30925-7. Adv. No. 94/00099.

179 B.R. 929 (1995)

In re Raymond WILLIAMS, and Pauline Williams, Debtors. Raymond WILLIAMS, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Montana.

April 4, 1995.

Attorney(s) appearing for the Case

Ralph B. Kirscher, Worden, Thane & Haines, P.C., Missoula, MT, for debtors.

Sherry S. Matteucci, U.S. Atty., and Jeff Snow, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for the U.S., IRS.

ORDER

JOHN L. PETERSON, Bankruptcy Judge.

In this adversary proceeding, a Chapter 7 co-Debtor, Raymond Williams, Plaintiff, filed an adversary complaint against the Defendant Internal Revenue Service (IRS) seeking a determination that unpaid trust fund withholding taxes assessed against the Plaintiff/Debtor are not due and owing to the IRS by the Plaintiff under 26 U.S.C. § 6672. After answer, trial of the matter was held on March 6, 1995, with the...

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