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IN RE KING

Bankruptcy No. 08-40966-JBR. Adversary No. 08-4053.

396 B.R. 242 (2008)

In re Terry A. KING & Cynthia A. King, Debtors. Terry A. King & Cynthia A. King, Plaintiffs, v. United States of America, Internal Revenue Service, & Lisa A. Maloney, Defendants.

United States Bankruptcy Court, D. Massachusetts.

November 3, 2008.

Attorney(s) appearing for the Case

James L. O'Connor, Jr., Nickless and Phillips, PC, Fitchburg, MA, for Plaintiffs.

United States Department of the Treasury, Internal Revenue Service, pro se.

James E. Brown, USDOJ/Tax Division, Washington, DC, for Defendants.

AMENDED MEMORANDUM OF DECISION ON DEFENDANTS' MOTIONS TO DISMISS AND TO VACATE PRETRIAL ORDER1

JOEL B. ROSENTHAL, Bankruptcy Judge.

I. Introduction

This matter is before the Court on the Motion of Defendants, the United States of America, the Internal Revenue Service ("IRS"), Lisa Maloney ("Maloney"), and Jennifer Petrillo ("Petrillo") to Dismiss (Docket # 10) and the Motion of Maloney to Vacate the Court's Pre...

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