IN RE THIBODAUX

Bankruptcy No. 91-08493-CMS-13, Adv. No. 95-00440.

201 B.R. 827 (1996)

In re Paul R. THIBODAUX, Debtor. Paul R. THIBODAUX, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, N.D. Alabama, Southern Division.

July 31, 1996.


Attorney(s) appearing for the Case

Ted Stuckenschneider, Birmingham, AL, for Debtor.

Janet Reno, Attorney General of United States, Cynthia Lewis Steir, U.S. Dept. of Justice, Tax Division, Washington, DC, Caryl Privett, U.S. Attorneys Office, Richard O'Neal, Assistant U.S. Attorney, Richard Moran, District Director, Internal Revenue Service, Birmingham, AL, for U.S.

David P. Rogers, Birmingham, AL, Chapter 13 Standing Trustee, Northern District of Alabama, Southern Division.


MEMORANDUM OF DECISION

C. MICHAEL STILSON, Bankruptcy Judge.

This matter came before the court on the Chapter 13 debtor, Paul R. Thibodaux's, complaint to determine dischargeability of a debt once owed the Internal Revenue Service (hereafter IRS) and for a contempt penalty against IRS for violating the discharge injunction in this case. After reviewing the documents and stipulated facts in the context of applicable law, this court finds Paul R. Thibodaux...

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