The Chapter 13 debtors filed an adversary proceeding seeking damages against the IRS, alleging that the IRS had attempted to collect certain taxes in violation of their Chapter 13 discharge. The court dismissed the complaint and held that pursuant to 26 U.S.C. § 7433, a plaintiff is required to exhaust its administrative remedies before it can bring a complaint for damages under section 7433.
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Judge James P. Smith
Chief Judge John T. Laney, III
The Court granted the Trustee’s Motion for Summary Judgment to set aside certain fraudulent transfers under O.C.G.A. § 18-2-70, et seq., as made applicable to bankruptcy cases pursuant to 11 U.S.C. § 544. The Court held that the doctrine of judicial estoppel barred the Debtor and the Defendant from claiming the transfers were merely returning the property to the Defendant, and that the Defendant had always been the rightful owner of the property. The Court also found that the Trustee established all the elements of a fraudulent transfer by showing that the Debtor did not receive a reasonably equivalent value in exchange for the transfers and the Debtor was insolvent or became insolvent as a result of the transfers.