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IN RE BERKEBILE

Bankruptcy No. 08-21759 (JKF). Adversary No. 09-02230 (JKF).

444 B.R. 326 (2011)

In re Donald J. BERKEBILE, Debtor. Donald J. Berkebile, Plaintiff, v. Ocwen Loan Servicing, LLC; Beneficial Consumer Discount Company; Internal Revenue Service, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

February 17, 2011.

Attorney(s) appearing for the Case

Donald R. Calaiaro , Calaiaro & Corbett, P.C., Pittsburgh, PA, for Debtor.

Norma Hildenbrand , on Behalf of the United States Trustee by Office of the United States Trustee, Pittsburgh, PA, for U.S. Trustee.

MEMORANDUM OPINION1

JUDITH K. FITZGERALD, Bankruptcy Judge.

Before the court is Plaintiff Donald J. Berkebile's (hereinafter, the "Debtor") Motion for Summary Judgment and Brief (hereinafter, the "Motion for Summary Judgment"). Adv. Doc. No. 18. The Debtor requests the court to issue an order that "removes the [tax] liens of the Internal Revenue Service [(hereinafter, the `IRS...

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