Richmond v. United States

ORDER AFFIRMING ORDER OF BANKRUPTCY COURT

On January 8, 1997, the Honorable John J. Hargrove entered an order of judgment which determined and adjudged the following: (1) the Internal Revenue Service (“IRS”) was not required to file an adversary proceeding objecting to entry of discharge; (2) the execution of Consents to Extend Time to Access did not constitute a violation of the automatic stay; (3) the time for making the 1978 and 1979 deficiency tax assessments against the plaintiffs did not expire before they initiated their 1990 Chapter 7 case; (4) the IRS’ collection efforts did not violate the statute of limitations; and (5) IRS Special Procedures Advisor James Maloney did not commit perjury or obstruction of justice. Pursuant to 28 U.S.C. Section 158 (a), plaintiffyappellants Daniel and Barbara Richmond elected to exercise their right to appeal this matter to the United States District Court for the Southern District of California.

Having considered the papers submitted and the law, the court affirms the Order of the Bankruptcy Court in all respects.

BACKGROUND

In their brief, the Richmonds refer this court to the summary of facts set forth in Judge Hargrove’s…