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U. S. v. CASTRO

No. CIV-98-2306-PHX-ROS. Bankruptcy No. 96-00139-YUM-RTB.

243 B.R. 380 (1999)

UNITED STATES of America, Appellant, v. Ismael CASTRO, Jr., Appellee.

United States District Court, D. Arizona, Phoenix Division.

July 6, 1999.

Attorney(s) appearing for the Case

Robert P McIntosh, United States Department of Justice, Trial Attorney, Tax Division, Washington, D.C., for United States of America, on behalf of the IRS.

John A Weil, Weil & Nelson, Yuma, AZ, for Ismael Castro, Jr.

ORDER

SILVER, District Judge.

Pending before the Court is an appeal from the bankruptcy court's order denying the Appellant's Motion to Set Aside Order Determining Tax Liability.

Factual Background

On February 16, 1996, Appellee filed for Chapter 7 bankruptcy. On or about August 6, 1996 the Internal Revenue Service ("IRS") filed a proof of claim, listing outstanding tax liability. On November 6, 1996, Appellee filed a Motion for Determination...

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