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IN RE BRIGGS

Bankruptcy No. 13-56378. Adversary No. 13-05247-WLH.

511 B.R. 707 (2014)

In re Kevin Jerome BRIGGS, Sr., Debtor. Kevin Jerome Briggs, Sr., Plaintiff, v. United States of America (Internal Revenue Service), Defendant.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

Filed June 10, 2014.

Attorney(s) appearing for the Case

Milton D. Jones , Milton D. Jones, Attorney, Morrow, GA, for Plaintiff.

James H. Brunson , Office of Chief Counsel, IRS, Atlanta, GA, Thomas F. Koelbl , U.S. Department of Justice, Washington, DC, for Defendant.

ORDER GRANTING IN PART AND DENYING IN PART DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

WENDY L. HAGENAU, Bankruptcy Judge.

This matter is before the Court on a Motion for Summary Judgment [Doc. No. 10], brought by the Defendant in this adversary proceeding, the Internal Revenue Service (the "IRS"). The Debtor initiated this proceeding seeking a determination that his debts to the IRS, arising from personal income taxes for years 2002, 2007, 2010, and...

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