In re Gillis (GASB 97-50634)

Discharge of Debtor's half-million dollar tax liability to the Internal Revenue Service is denied. In refusing to allow an IRS officer to enter his residence to inventory and seize his personal property in satisfaction of Debtor's tax arrearage, Debtor's conduct was an "affirmative act," as contemplated in In re Griffith, 206 F.3d 1389 (11th Cir. 2000) (en banc), resulting in denial of Debtor's discharge pursuant to 11 U.S.C. Section 523(a)(1)(C).

Monday, August 7, 2000