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IN RE ROWLAND

Bankruptcy No. 7-09-13328 SA. Adversary No. 09-1142 S.

426 B.R. 874 (2010)

In re Dianah Rae ROWLAND, Debtor. Dianah Rae Rowland, Plaintiff, v. United States Department of the Treasury, Internal Revenue Service, Defendant.

United States Bankruptcy Court, D. New Mexico.

April 1, 2010.

Attorney(s) appearing for the Case

William F. Davis, Albuquerque, NM, for Plaintiff.

Jon E. Fisher, U.S. Dept. of Justice, Tax Division, Dallas, TX, for Defendant.

MEMORANDUM OPINION ON ABSTENTION

JAMES S. STARZYNSKI, Bankruptcy Judge.

This matter is before the Court on the Internal Revenue Service's ("IRS") Motion to Abstain (doc 11) and Plaintiff's Objection thereto (doc 12). IRS is represented by the United States Attorney (Jon E. Fisher) and Plaintiff is represented by William F. Davis & Assoc., P.C. (William F. Davis and Andrea D. Steiling). The parties agree...

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