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MATTER OF BIRKENSTOCK

No. 95-1043.

87 F.3d 947 (1996)

In the Matter of Joseph J. BIRKENSTOCK and Generose M. Birkenstock, Debtors-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided July 3, 1996.

Attorney(s) appearing for the Case

Thomas P. Schneider, Office of the United States Attorney, Milwaukee, WI, Gary R. Allen, Gary D. Gray (argued), Curtis C. Pett, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Appellee.

Joseph W. Weigel (argued), Eisenberg, Weigel, Carlson, Blau, Reitz & Clemens, Milwaukee, WI, for Debtors-Appellants.

Before CUMMINGS, CUDAHY, and KANNE, Circuit Judges.

KANNE, Circuit Judge.

The Birkenstocks have a history of problems with the Internal Revenue Service — everything from the IRS's disagreement with their challenges to the legitimacy of the monetary system and their creation of a family trust to shelter tax liabilities to Mr. Birkenstock's conviction for four consecutive years of failing to file income tax returns. Due to this pattern of recalcitrant conduct, the Birkenstocks' tax debts have risen to the point...

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