Berkovich
California Franchise Tax Board v. Berkovich
United States Bankruptcy Court, Central District of CaliforniaJanuary 23, 20201:19-ap-01007California3,761 words
Opinion
Trial Court Opinion
FILED & ENTERED
JAN 23 2020
CLERK U.S. BANKRUPTCY COURT
C Be Yn e t gr a o l n D z i as lt e r i c Dt E o Pf UC Ta Yli f Cor Ln Eia RK
UNITED STATES BANKRUPTCY COURT
CENTRAL DISTRICT OF CALIFORNIA
SAN FERNANDO VALLEY DIVISION
In re: CHAPTER
Dennis Berkovich Case No.: 1:12-bk-17302-MT Adv No: 1:19-ap-01007-MT Marina Voloshin
Debtor(s). 16 California Franchise Tax Board 17 Plaintiff(s), MEMORANDUM OF DECISION RE: THE
CALIFORNIA FRANCHISE TAX BOARD’S
v.
MOTION FOR SUMMARY JUDGMENT
20 Dennis Berkovich
Defendant(s). 23 Dennis Berkovich (“Debtor”) filed a chapter 13 bankruptcy petition in 2012. Nearly ten years before Debtor received a discharge, the Internal Revenue Service 25 (“IRS”) had assessed additional federal income taxes for the 2003, 2004, and 2005 tax years. In 2008, the IRS assessed an additional $51,366 in federal income tax against Debtor related to the 2003…