Leonard Hutchinson v. Irs

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

IN RE LEONARD E. HUTCHINSON; No. 19-60065

SONYA C. HUTCHINSON,

Debtors, BAP No. 19-1047

LEONARD E. HUTCHINSON; SONYA C.

HUTCHINSON, OPINION

Plaintiffs-Appellants,

v.

UNITED STATES OF AMERICA,

DEPARTMENT OF TREASURY,

INTERNAL REVENUE SERVICE; JAMES

SALVEN, Chapter 7 Trustee, Defendants-Appellees.

Appeal from the Ninth Circuit Bankruptcy Appellate Panel Gan, Faris, and Brand, Bankruptcy Judges, Presiding

Argued and Submitted October 13, 2020 San Francisco, California

Filed October 19, 2021 IN RE HUTCHINSON

Before: Ferdinand F. Fernandez, Kim McLane Wardlaw, and Daniel P. Collins, Circuit Judges.

Opinion by Judge Collins

SUMMARY *

Bankruptcy

The panel affirmed the Bankruptcy Appellate Panel’s decision affirming the bankruptcy court’s dismissal of Chapter 7 debtors’ adversary complaint concerning tax liens asserted by the Internal Revenue Service.

The IRS recorded liens for unpaid taxes, interest, and penalties against debtors’ residence. After debtors filed for bankruptcy, the IRS filed a proof of claim for both the…