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PERRY v. U.S.

No. 3:12-CV-913-WKW.

500 B.R. 796 (2013)

Daryl Zain PERRY, Appellant, v. The UNITED STATES of America, Department of Treasury, Internal Revenue Service, Appellee.

United States District Court, M.D. Alabama, Eastern Division.

October 30, 2013.

Attorney(s) appearing for the Case

Charles M. Ingram, Jr. , Ingram, Rice, & Parr, LLC, Opelika, AL, for Appellant.

Deanne M. Calhoon , Robert Randolph Neeley , United States Attorney's Office, Montgomery, AL, Steven C. Woodliff , Washington, DC, for Appellee.

MEMORANDUM OPINION AND ORDER

W. KEITH WATKINS, Chief Judge.

I. INTRODUCTION

Appellant Daryl Zain Perry is a debtor in a Chapter 7 bankruptcy case pending in the United States Bankruptcy Court for the Middle District of Alabama. In October 2012, Mr. Perry initiated an adversary proceeding against the Internal Revenue Service to determine the dischargeability of debts he allegedly owed for federal income taxes for eleven tax years.

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