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IN RE PAYNE

Bankruptcy No. 97 B 39766, Adversary No. 01 A 00342.

306 B.R. 230 (2004)

In re John Howard PAYNE, Debtor. John Howard Payne, Plaintiff, v. United States of America, Defendant.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

March 2, 2004.

Attorney(s) appearing for the Case

S. Ira Miller, Chicago, IL, for Plaintiff.

Craig K. Weaver, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant.

Mayer Y. Silber, Office of Chief Counsel, IRS, Joel Nathan, Office of United States Attorney, Chicago, IL, for Trustee.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JACK B. SCHMETTERER, Bankruptcy Judge.

The instant adversary relates to the Chapter 7 bankruptcy petition of John Howard Payne ("Payne"). Plaintiff Payne seeks a declaration that his liability for overdue taxes due for 1986 was discharged through his bankruptcy filing and also seeks damages for willful violation of the discharge injunction under 26 U.S.C. § 7433(e). The Defendant United States of America...

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