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IN RE MALLO

Adversary No. 11-1624 MER, Case No. 10-12979 MER.

In re: EDSON PAMITTAN MALLO, LIANA CAROL MALLO, Chapter 7, Debtors. EDSON PAMITTAN MALLO, LIANA CAROL MALLO, Plaintiffs, v. UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE Defendant.

United States Bankruptcy Court, D. Colorado.

January 3, 2013.

ORDER

MICHAEL E. ROMERO, Bankruptcy Judge.

THIS MATTER comes before the Court on the Motion for Summary Judgment filed by Plaintiffs Edson and Liana Mallo (collectively, the "Mallos") and the United States' Motion for Summary Judgment filed by Defendant Internal Revenue Service ("IRS").

JURISDICTION

The Court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 1334(a) and (b) and 157(a) and (b). This is a...

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