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IN RE JONES

Bankruptcy No. 8:05-BK-10286-PMG, Adversary No. 8:05-ap-486-PMG.

364 B.R. 118 (2007)

In re: David B. JONES and Linda S. Jones, Debtors. David B. Jones and Linda S. Jones, Plaintiffs, v. United States of America, Internal Revenue Service, Defendant.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

February 14, 2007.

Attorney(s) appearing for the Case

Buddy D. Ford, Tampa, FL, for Plaintiffs.

Mary Apostolakos Hervey, United States Department of Justice, Washington, DC, for Defendant.

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND MEMORANDUM OPINION

PAUL M. GLENN, Chief Judge.

THIS CASE came before the Court for a final evidentiary hearing in the above-captioned adversary proceeding.

The parties stipulate that the Debtors, David B. Jones and Linda S. Jones, "are indebted to the Internal Revenue Service for unpaid 1040 taxes for the year ending December 31, 1993, plus statutory additions." (Doc. 11, Joint Pre-Trial Statement...

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