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IN RE HARKER

No. 02-6024SI.

286 B.R. 84 (2002)

In re Dennis HARKER, Debtor. Dennis Harker, Plaintiff-Appellant, v. United States of America Defendant-Appellee.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Filed December 5, 2002.

Attorney(s) appearing for the Case

Jerrold Wanek, Des Moines, IA, for appellant.

Anne Norris Graham, Robert S. Watkins, Robert D. Metcalfe, Washington, DC, for appellee.

Before KOGER, Chief Judge, DREHER, and FEDERMAN, Bankruptcy Judges.

FEDERMAN, Bankruptcy Judge.

Plaintiff-Appellant Dennis Harker appeals from a decision of the bankruptcy court on an order of remand to determine the amount of his tax liability.1 We affirm.

BACKGROUND

In 1989, the Internal Revenue Service (the IRS) brought criminal charges against Harker and his then-wife, Mary Harker, for tax evasion. As a result of those charges, Harker pled...

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