Nomellini
Nomellini v. United States Internal Revenue Service (In re Nomellini)
Opinion
Lead Opinion
Weissbrodt, J.
MEMORANDUM DECISION RE: DEFENDANT’S MOTION TO DISMISS AND PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT
Before the Court are two motions. The first is a motion to dismiss under Fed. R. Civ. P. 12(b)(6) filed by Defendant United States of America, Internal Revenue Service (“IRS”), which is represented by attorney Thomas Newman. The second is a motion for summary judgment filed by Plaintiff and Debtor Drew Nomellini, who is represented by attorney Cathleen Moran. For the reasons explained below, the Court grants the IRS’s motion to dismiss and denies Plaintiffs motion for summary judgment.
I. FACTS
In this adversary proceeding, Debtor seeks a determination of the extent of the IRS’ interest in the proceeds of Debtor’s real property. Debtor’s originally filed schedules listed the value of his real property at 520 St. Claire Drive, Palo Alto, CA (the “Property”) as $950,000 as of the petition date of December 6, 2011. Schedule D shows a first deed of trust in the amount of $980,190.24. Debtor also listed personal property worth $10,000.
The IRS filed a proof of claim on January 4, 2012 in the total amoimt of $214,520.27, based on taxes due for the years 2003-2006. The IRS listed $10,000…