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IN RE GALLETTI

298 F.3d 1107 (2002)

In re Abel Cosmo GALLETTI, aka Al Galletti, and Sarah Galletti, Debtors. United States of America, on behalf of its agency, the Internal Revenue Service, Appellant, v. Abel Cosmo Galletti; Sarah Galletti, Appellees. In re Francesco Briguglio, aka Frank Briguglio, and Angela Briguglio, aka Angie Briguglio, Debtors. United States of America, Appellant. v. Francesco Briguglio, aka Frank Briguglio; Angela Briguglio, aka Angie Briguglio, Appellees.

United States Court of Appeals, Ninth Circuit.

Filed August 8, 2002.

Attorney(s) appearing for the Case

Thomas J. Clark and Andrea R. Tebbets, Attorneys, Tax Division, Department of Justice, Washington, DC, for the appellant.

Mark R. Campbell, Haberbush & Campbell, LLP, Long Beach, CA, for the appellees.

Before KLEINFELD and GRABER, Circuit Judges, and BOLTON, District Judge.

OPINION

GRABER, Circuit Judge.

Debtors Abel Cosmo Galletti, Sarah Galletti, Francesco Briguglio, and Angela Briguglio filed Chapter 13 bankruptcy petitions. The United States Internal Revenue Service (IRS) filed proofs of claim against Debtors for unpaid employment taxes assessed against a partnership in which Debtors were general partners. The bankruptcy court disallowed the IRS's claims, and the district court affirmed. We also affirm. The IRS's claims...

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