IN RE PAYROLL MANAGEMENT, INC.

Case No.: 18-30298-KKS Adv. No.: 19-03005-KKS.

630 B.R. 627 (2021)

IN RE: PAYROLL MANAGEMENT, INC., Debtor. Sunz Insurance Company, Plaintiff, v. Payroll Management, Inc., et al., Defendants.

United States Bankruptcy Court, N.D. Florida, Pensacola Division.

Signed March 25, 2021.


Attorney(s) appearing for the Case

Patrick Cory Barnwell , Barnwell Law Group, P.C., Duluth, GA, for Defendant Vensure Employer Services, Inc.

Steve Butler , US Attorney's Office, Kathryn W. Drey , Pensacola, FL, for Defendant Florida Department of Revenue.

Conor Patrick Desmond , United States Department of Justice, Washington, DC, Elizabeth Barry Parker , Zack Smith , United States Attorney's Office, Pensacola, FL, for Defendant Internal Revenue Service (IRS).

Jane Elizabeth Kerrigan , Hand Arendall Harrison Sale, LLC, Destin, FL, for Defendant Harrison Sale McCloy Chartered, et al.

Teresa M. Dorr , Zalkin Revell, PLLC, Santa Rosa Beach, FL, Kenneth W. Revell , Zalkin Revell, PLLC, Albany, GA, Natasha Z. Revell , Zalkin Revell, PLLC, Santa Rosa Beach, FL, for Defendant Payroll Management, Inc.

Eyal Berger , Catherine Douglas Kretzschmar , Akerman LLP, Fort Lauderdale, FL, Amy Leitch , Akerman LLP, Jacksonville, FL, for Plaintiff Sunz Insurance Company.


ORDER DENYING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT IRS' CROSS-MOTION FOR SUMMARY JUDGMENT

THIS MATTER is before the Court on cross-motions for summary judgment...

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