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IN RE YOUNG

No. 00-1484.

233 F.3d 56 (2000)

In re Cornelius P. YOUNG and Suzanne P. Young, Debtors. Cornelius P. Young and Suzanne P. Young, Debtors, Appellants, v. UNITED STATES of America, Appellee. Victor Dahar, Trustee.

United States Court of Appeals, First Circuit.

Decided December 1, 2000.

Attorney(s) appearing for the Case

Grenville Clark III with whom Gray, Wendell & Clark, P.C. was on brief for appellants.

Thomas J. Sawyer, Tax Division, Department of Justice, with whom Paula M. Junghans, Acting Assistant Attorney General, Paul M. Gagnon, United States Attorney, and Bruce R. Ellisen, Tax Division, Department of Justice, were on brief for the United States.

Before TORRUELLA, Chief Judge, BOWNES, Senior Circuit Judge, and BOUDIN, Circuit Judge.

BOUDIN, Circuit Judge.

Having obtained a filing extension, Cornelius and Suzanne Young filed their 1992 federal income tax return on October 15, 1993. Their return showed taxes due after withholding, but no payment accompanied the return. Instead, the Youngs made modest payments to the IRS for a number of months and then, on May 1, 1996, filed for Chapter 13 bankruptcy, 11 U.S.C. § 1321 (1994). This automatically stayed all IRS efforts to collect taxes from the...

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