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IN RE PHILLIPS

Case No. 17-30589-L Adv. Proc. No. 18-00143.

620 B.R. 287 (2020)

IN RE Ivan K. PHILLIPS and Linda A. Phillips, Debtors. Ivan K. Phillips and Linda A. Phillips, Plaintiffs, v. Internal Revenue Service, Defendant.

United States Bankruptcy Court, W.D. Tennessee, Western Division.

Filed April 20, 2020.

Attorney(s) appearing for the Case

Toni Campbell Parker , Memphis, TN, for Plaintiffs.

Nishant Kumar , U.S. Dept of Justice-Tax Division, Washington, DC, Barbara Zoccola , Office of the US Attorney, Monica M. Simmons-Jones , Memphis, TN, for Defendant.

ORDER GRANTING DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT

BEFORE THE COURT is the United States' Motion for Partial Summary Judgment filed December 6, 2019. [Dkt. No. 24]. The United States asks the court to rule that federal tax liens against...

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