Kun

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA

ALBERT MIKLOS KUN,

Case No. 22-cv-04641-RS Appellant, 11 v. ORDER AFFIRMING IN PART AND VACATING IN PART BANKRUPTCY

INTERNAL REVENUE SERVICE, COURT’S ORDER GRANTING

MOTION TO DISMISS Appellee.

15 Appellant Albert Kun filed an adversary complaint against the Internal Revenue Service (“IRS”) in the Bankruptcy Court on May 10, 2022, seeking the discharge of tax obligations for the years 2012 and 2013. The Bankruptcy Court granted the IRS’s motion to dismiss in a short opinion, and Kun now appeals. No oral argument is necessary because “the facts and legal arguments are adequately presented in the briefs and record, and the decisional process would not be significantly aided by oral argument.” Fed. R. Bankr. P. 8019(b)(3); see B.L.R. 8019-1. For the reasons discussed below, the Bankruptcy Court’s order is affirmed in part and vacated in part, and the case is remanded…