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IN RE BAILEY

Bap No. EP 18-002 Bankruptcy Case No. 17-20323-PGC.

592 B.R. 400 (2018)

IN RE F. Lee BAILEY, a/k/a Francis Lee Bailey, d/b/a Bailey and Elliott Consulting, Debtor. F. Lee Bailey, Appellant, v. United States of America, Appellee.

United States Bankruptcy Appellate Panel of the First Circuit.

Dated: October 2, 2018.

Attorney(s) appearing for the Case

Christopher J. Keach , Molleur Law Office, Biddeford, ME, James F. Molleur , Molleur Law Office, Saco, ME, for Appellant.

Philip Leonard Bednar , Washington, DC, Andrew Kenney Lizotte , United States Attorney's Office, Portland, ME, for Appellee.

Lamoutte, Panos, and Katz, U.S. Bankruptcy Appellate Panel Judges.

JUDGMENT OF DISMISSAL

F. Lee Bailey (the "Debtor") filed a notice of appeal with respect to the bankruptcy court's January 10, 2018 order (the "Order") sustaining the objection by the United States of America, Internal Revenue Service (the "IRS"), to plan confirmation to the extent the objection raised "subject matter jurisdiction and sovereign immunity issues." The basis for the IRS's objection as to those issues was that the Debtor's interest...

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