IN RE HOPKINS

No. 97-15936.

146 F.3d 729 (1998)

In re Marianne HOPKINS, Debtor. Marianne HOPKINS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 17, 1998.


Attorney(s) appearing for the Case

Eric M. Nixdorf, Law Offices of Stephen M. Moskowicz, San Francisco, California, for the plaintiff-appellant.

Laurie A. Snyder, Tax Division, United States Department of Justice, Washington, DC, for the defendant-appellee.

Before: GOODWIN, FLETCHER, and D.W. NELSON, Circuit Judges.


GOODWIN, Circuit Judge:

Chapter 7 debtor, Marianne Hopkins, brought an adversary proceeding against the Internal Revenue Service ("IRS") to void certain tax liens assessed against her separate property because of joint tax returns she and her husband filed for the tax years 1982, 1983, and 1984. Ms. Hopkins argued that she was entitled to relief under the "innocent spouse" provisions of § 6013(e) of the Internal Revenue Code. The bankruptcy court concluded that...

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