IN RE ONTIVEROS

Bankruptcy No. 98-34612HDM. Adversary No. 00-3118DM.

271 B.R. 646 (2001)

In re Hector ONTIVEROS, Debtor. Hector Ontiveros, Plaintiff, v. Internal Revenue Service, California State Board of Equalization, California Employment Development Department and Does 1-50, Defendants.

United States Bankruptcy Court, N.D. California.

August 31, 2001.


Attorney(s) appearing for the Case

Arlo H. Smith, San Francisco, CA, for plaintiff.

Patricia Montero, Special Assistant United States Attorney, San Francisco, CA, for defendant.


ORDER GRANTING MOTION TO ABSTAIN AND DISMISSING ADVERSARY PROCEEDING

DENNIS MONTALI, Bankruptcy Judge.

In this adversary proceeding the Plaintiff, Hector Ontiveros ("Ontiveros"), seeks a determination that he is not liable for unpaid payroll trust fund taxes as a responsible person under 26 U.S.C. § 6672. Defendant United States of America, through the Internal Revenue Service ("IRS"), has assessed trust fund recovery penalties against Ontiveros based...

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