I.R.S. DEPT. OF TREASURY OF U.S. v. JOHNSON

Civil Action No. 08-836. Appeal Related to Bankruptcy Nos. 05-35220-TPA, 07-02077-TPA.

415 B.R. 159 (2009)

In re INTERNAL REVENUE SERVICE of the DEPARTMENT OF the TREASURY OF the UNITED STATES of America, Appellant, v. Kirk G. JOHNSON, Appellee.

United States District Court, W.D. Pennsylvania.

March 31, 2009.


Attorney(s) appearing for the Case

Gerald A. Role, United States Department of Justice, Washington, DC, for Appellant.

Gary W. Short, Pittsburgh, PA, for Appellee.


NORA BARRY FISCHER, District Judge.

I. INTRODUCTION

Pending before the Court is an appeal of an April 18, 2008 Memorandum Opinion and Order of the Bankruptcy Court in Adversary Proceeding No. 07-2077. (Docket No. 1). Appellant Internal Revenue Service ("IRS") appeals the Bankruptcy Court's Order permitting the debtor, Kirk G. Johnson ("Debtor" or "Johnson") to "strip off" the IRS' federal tax lien from his real...

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