Rebecca Brown Brinskele

EDWARD J. EMMONS, CLERK □□ \o.

U.S. BANKRUPTCY COURT □□

NORTHERN DISTRICT OF CALIFORNIA □□

Sal □□ . . . \ □□□ □□ Signed and Filed: April 23, 2021 □□□□□□ □□ 2 Mini hi Vine DENNIS MONTALI U.S. Bankruptcy Judge 6 UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF CALIFORNIA 9 In re ) Bankruptcy Case ) No. 18-30194-DM

REBECCA BROWN BRINSKELE, )

) Chapter 11 Debtor. ) )} Date: March 26, 2021 ) Time: 10: AM ) Via Tele/Videoconference <= MEMORANDUM DECISION REGARDING IRS’S MOTION FOR SUMMARY JUDGMENT

AND DEBTOR’ S CROSS-MOTION FOR SUMMARY JUDGMENT

AND OBJECTION…