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IN RE JONES

Bankruptcy No. 07-26880 BM. Adversary No. 08-2018 BM.

396 B.R. 638 (2008)

In re David Michael JONES, Debtor. David Michael Jones, Plaintiff v. Cendant Mortgage Corporation, now known as PHH Mortgage Corporation, its successor or assignee, also known as Mortgage Service Center, and United States of America, Department of the Treasury, Internal Revenue Service, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

September 17, 2008.

Attorney(s) appearing for the Case

Mary Bower Sheats, Esq., for Plaintiff.

Gary J. Gaertner, Esq., for Defendant PHH Mortgage Corporation.

Ari Kunosfky, Esq., for Defendant Internal Revenue Service.

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Defendants Cendant Mortgage Corporation (hereinafter Cendant) and United States Internal Revenue Service (hereinafter IRS) have brought motions to dismiss the respective counts asserted against them in the complaint in this adversary action.

Debtor opposes the motions to dismiss.

Defendants' motions to dismiss will be granted. The question whether the debt owed to IRS is dischargeable...

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