Curtis

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS MAY 22 2025

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

In RE: MALCOLM CURTIS; JUDITH No. 24-2566 CURTIS, D.C. Nos. 5:22-cv-01966-SSS Debtors. 5:22-cv-02159-SSS --------------------------- MEMORANDUM*

MALCOLM CURTIS; JUDITH CURTIS,

husband and wife, in their capacity as Debtors-in-Possession, as Trustee for this Bankruptcy Estate,

Plaintiffs - Appellants,

v.

UNITED STATES DEPARTMENT OF

THE TREASURY; UNITED STATES

INTERNAL REVENUE SERVICE,

Defendants - Appellees.

Appeal from the United States District Court for the Central District of California Sunshine Suzanne Sykes, District Judge, Presiding

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. Submitted May 20, 2025** Pasadena, California

Before: GRABER, WARDLAW, and JOHNSTONE, Circuit Judges.

Malcolm and Judith Curtis (“Debtors”) bring two consolidated appeals

associated with their Chapter 11 bankruptcy. Debtors challenge…