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IN RE HUTCHINSON

No. 19-60065.

15 F.4th 1229 (2021)

IN RE Leonard E. HUTCHINSON; Sonya C. Hutchinson, Debtors, Leonard E. Hutchinson; Sonya C. Hutchinson, Plaintiffs-Appellants, v. United States of America, Department of Treasury, Internal Revenue Service; James Salven, Chapter 7 Trustee, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed October 19, 2021.

Attorney(s) appearing for the Case

David R. Jenkins (argued), David R. Jenkins APC, Fresno, California, for Debtors-Appellants.

Robert J. Branman (argued) and Bruce R. Ellisen , Attorneys, Tax Division; Richard E. Zuckerman , Principal Deputy Assistant Attorney; McGregor W. Scott , United States Attorney; United States Department of Justice, Washington, D.C., for Appellee United States of America.

Russell W. Reynolds (argued) and Kelsey A. Seib , Coleman & Horowitt LLP, Fresno, California, for Appellee James Salven.

Before: Ferdinand F. Fernandez, Kim McLane Wardlaw, and Daniel P. Collins, Circuit Judges.

OPINION

Plaintiffs Leonard E. Hutchinson and Sonya C. Hutchinson, Chapter 7 debtors, appeal from the decision of the Bankruptcy Appellate Panel for the Ninth Circuit ("BAP") affirming the bankruptcy court's dismissal with prejudice of their adversary complaint concerning certain tax liens asserted by the Internal...

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