In Re Guy Miller, Debtor. Guy Miller v. United States Internal Revenue Service United States Trustee Lawrence J. Loheit, Chapter 13 Trustee

81 F.3d 169 77 A.F.T.R.2d 96 -1833, 96-1 USTC P 50,236 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. In re Guy MILLER, Debtor. Guy MILLER, Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE; United States Trustee; Lawrence J. Loheit, Chapter 13 Trustee, Appellees. No. 94-17216. United States Court of Appeals, Ninth Circuit. Submitted March 14, 1996. * Decided April 5, 1996. 1 Before: BEEZER and HAWKINS, Circuit Judges, and ZILLY, District Judge. ** 2 MEMORANDUM *** 3 Guy Miller appeals an order of the Bankruptcy Appellate Panel ("BAP") affirming the bankruptcy court's overruling of Miller's objection to the IRS's proof of claim for priority income taxes. Miller contends that his closing agreement with the IRS was invalid because the IRS failed to inform him that the statute of limitations for assessment had expired. We have jurisdiction pursuant to 28 U.S.C. § 158 (d). We affirm. 4 * In or about 1983, Miller began investing in limited partnerships formed by Walter…