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IN RE BROOS

BAP No. 15-6013.

534 B.R. 358 (2015)

In re John Lloyd BROOS; Carol Jean Broos, Debtors. John Lloyd Broos; Carol Jean Broos, Plaintiffs-Appellants, v. United States of America, Defendant-Appellee.

United States Bankruptcy Appellate Panel, for the Eighth Circuit.

Filed: July 16, 2015.

Attorney(s) appearing for the Case

John and Carol Broos, St. Paul, MN, pro se.

Harris Phillips , argued, Washington, DC, for appellee.

Before SCHERMER, NAIL, and SHODEEN, Bankruptcy Judges.

John Lloyd Broos and Carol Jean Broos (Debtors) appeal from the Bankruptcy Court's1 order substituting the named defendants, several employees of the Internal Revenue Service (IRS), for the United States, and dismissing their complaint. The Debtors' complaint alleged violations of 26 U.S.C...

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