In re Moore (08-40118)

The matter came before the Court on debtor’s Motion for Contempt against the Internal Revenue Service. The debtor argued that because the IRS’s proof of claim classified her year 2002 tax debts as general unsecured and because the discharge order discharged all general unsecured debt, that the Chapter 13 discharge order encompassed the 2002 tax debt. Accordingly, the debtor’s motion sought to hold the IRS in contempt for violation of the discharge injunction based on the IRS’s attempt to collect the 2002 tax debt. The Court held that the tax debt was non-dischargeable, and therefore the IRS did not violate the discharge injunction by attempting to collect the 2002 tax debt.

Tuesday, August 6, 2013