Opinion
Case # 95-41643-JBR
February 27, 2001
ORDER ON REMAND
In accordance with the Memorandum and Order of the United States District Court for the District of Massachusetts, Gorton, J., issued on November 21, 2000 ("the Remand Order") and the Amended Order of that same Court issued on January 18, 2001 pertaining to consolidated Bankruptcy Appeals # 99-CV-40214-NMG, # 00-CV-4158-NMG, and # 00-CV-40159-NMG ("the Amended Order"), this Court hereby ORDERS:
1) Pursuant to the Amended Order and the Remand Order relating to the Claim of the Internal Revenue Service ("the IRS") for the Debtor's income tax liability for tax years 1988 and 1992, with interest, the IRS Claim is hereby ALLOWED in the amount of $12,586.15.
2) Pursuant to the Amended Order relating to disgorgement by the IRS to the Debtor, this Court hereby ORDERS the IRS to disgorge $5,850.44, with interest, to the Debtor's bankruptcy estate forthwith.