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CAVOTO v. HAYES

No. 10-2681.

634 F.3d 921 (2011)

Robert F. CAVOTO, Plaintiff-Appellant, v. Mary Lou HAYES, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 28, 2011.

Attorney(s) appearing for the Case

Robert F. Cavoto (submitted), Chicago, IL, pro se.

Mary Lou Hayes , Chicago, IL, pro se.

Before BAUER, ROVNER and SYKES, Circuit Judges.

PER CURIAM.

Mary Lou Hayes sent the Internal Revenue Service a Form 1099-C declaring that she had discharged an unpaid $30,000 debt owed to her by her former son-in-law, Robert Cavoto. He disputed that there ever was a debt and sued under 26 U.S.C. § 7434(a), claiming that Hayes had willfully filed a fraudulent "information return." Hayes counterclaimed for payment of the debt. After a bench trial, the district court held that the Form 1099-C was not fraudulent...

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