In re: Anthony Scott Levandowski

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 5 In re: Case Nos. 4:22-cv-02781-YGR (lead case) 4:22-cv-02783-YGR ANTHONY SCOTT LEVANDOWSKI, 4:22-cv-02786-YGR 4:22-cv-02789-YGR Debtor. On appeal from: Bankruptcy Case No. 20-30242 (HLB) THE UNITED STATES OF AMERICA on Chapter 11 behalf of THE INTERNAL REVENUE SERVICE (Jointly Administered) - and - OPINION REVERSING AND REMANDING TAX

ORDER; AFFIRMING IN PART AND

CALIFORNIA FRANCHISE TAX REMANDING IN PART CONFIRMATION

BOARD, ORDER

13 Appellants, 14 v.

ANTHONY SCOTT LEVANDOWSKI, ET

AL. Appellees. 18 The United States of America, on behalf of the Internal Revenue Service (“IRS”), and the 19 California Franchise Tax Board (“FTB”) (collectively the “Tax Agencies”) commenced four 20 separate appeals in connection with debtor Anthony Scott Levandowski’s…