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GONGAWARE v. UNITED STATES

CIV. A. No. 97-1100, Bankruptcy No. 95-22608.

220 B.R. 246 (1997)

David L. GONGAWARE, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States District Court, W.D. Pennsylvania.

September 19, 1997.

Attorney(s) appearing for the Case

John P. Vetica, Jr., Pittsburgh, PA, for David L. Gongaware.

Amy Reynolds Hay, U.S. Atty's Office, Julia L Wahl, Internal Revenue Service, Pittsburgh, PA, for Internal Revenue Service.

Gary Gaertner, Pittsburgh, PA, Pro se.

MEMORANDUM ORDER

LANCASTER, District Judge.

Before the court is David L. Gongaware's appeal from the March 28, 1997, judgment of the United States Bankruptcy Court for the Western District of Pennsylvania. His principle argument on appeal is that the Bankruptcy Court erred in concluding that the IRS's records supporting tax assessments against him properly identified him as the taxpayer against whom the assessments were being made.

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