IN RE WILSON

BAP No. CO-08-092. Bankruptcy No. 06-10026-MER. Adversary No. 06-01425-MER.

407 B.R. 405 (2009)

In re Rickie Allen WILSON, Debtor. Rickie Allen Wilson, Plaintiff-Appellee, v. United States of America, Defendant-Appellant.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

June 12, 2009.


Attorney(s) appearing for the Case

Chad D. Nardiello, Trial Attorney, (Brett L. Tolman, United States Attorney and Mike Lloyd, Special Assistant United States Attorney with him on the briefs) United States Department of Justice, Washington, D.C., for Defendant-Appellant.

Before NUGENT, THURMAN, and KARLIN, Bankruptcy Judges.


OPINION

NUGENT, Bankruptcy Judge.

The United States of America, acting through the Internal Revenue Service (the "IRS"), appeals from a summary judgment order holding that tax penalties assessed against Rickie Allen Wilson ("Wilson") for filing frivolous returns under 26 U.S.C. § 6702 are dischargeable under 11 U.S.C. § 523(a)(7)(B).1 Relying on the Tenth Circuit's Roberts case,2...

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