MARYLAND, COMPTROLLER OF MARYLAND v. CIOTTI

Civil No. JFM-09-2702.

421 B.R. 202 (2009)

State of MARYLAND, COMPTROLLER OF MARYLAND v. Denise A. CIOTTI.

United States District Court, D. Maryland.

December 16, 2009.


Attorney(s) appearing for the Case

Kimberly Bowden Stephens, Baltimore, MD, Brian Lee Oliner, Maryland Office of the Attorney General, Annapolis, MD, for Appellant.

Daniel M. Press, Chung and Press PC, McLean, VA, for Appellee.


OPINION

J. FREDERICK MOTZ, District Judge.

This is an appeal from an order entered by the Bankruptcy Court to start discharging tax debts owed by Denise Ciotti to the State of Maryland for the years 1992 through 1996. The order of the Bankruptcy Court will be reversed.1

The material facts are not in dispute. In 1996 Ciotti filed Maryland income tax returns for the years 1992, 1993, 1994, 1995, and 1996. In 1998 the Internal...

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