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IN RE JACKSON

BAP No. EC-15-1072-DJuF. Bk. No. 10-11810-A-13.

541 B.R. 887 (2015)

IN RE: Richard JACKSON and Tamara Anne Jackson, Debtors. Richard Jackson; Tamara Anne Jackson, Appellants, v. United States, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Filed December 4, 2015.

Attorney(s) appearing for the Case

Appearances: David R. Jenkins appeared and argued for Appellants Richard Jackson and Tamara Anne Jackson.

Jeffrey J. Lodge , Assistant U.S. Attorney, appeared and argued on behalf of Appellee United States.

Before: DUNN, JURY, and FARIS, Bankruptcy Judges.

OPINION

The Internal Revenue Service (IRS") timely filed a proof of claim ("Initial Claim") in the chapter 131 case of Richard and Tamara Anne Jackson. The Initial Claim included (1) an estimate of the Jacksons' income tax liability for the 2009 tax year and (2) a reservation of the...

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