Ilko

ORDER

We affirm the decision of the Bankruptcy Appellate Panel for the reasons stated in its Memorandum dated October 15, 2009, attached to this Order as the Appendix.

AFFIRMED.

APPENDIX

NOT FOR PUBLICATION

UNITED STATES BANKRUPTCY APPELLATE PANEL OF THE NINTH CIRCUIT

In re: Daniel Ilko, Debtor. CALIFORNIA STATE BOARD OF EQUALIZATION, Appellant, v. DANIEL ILKO, Appellee. BAP No. SC-09-1119-JuRMo Bk. No. 01-07056 Adv. No. 08-90324

MEMORANDUM

Argued and Submitted on September 23, 2009 at Pasadena, California

Filed — October 15, 2000

Appeal from the United States Bankruptcy Court for the Southern District of California

Hon. James W. Meyers, Bankruptcy Judge, Presiding.

Before: JURY, RIMEL, 2 and MONTALI, Bankruptcy Judges.

*1050 Appellant California States Board of Equalization (the “Board”) appeals the bankruptcy court’s order granting summary judgment in favor of debtor Daniel Ilko in a proceeding relating to the discharge of California sale taxes.

More than two years after debtor received his chapter 7 discharge, the Board assessed debtor $105,334.49 3 as the responsible person for unpaid sales taxes owed by his corporation Executive Auto Sales, Inc. (“EAS”). After…