Opinion
Case No.: 4:02cv40-SPM, Bk No. 01-70047-TLH4
February 4, 2003
ORDER
Chapter 7 debtor, Walter J. Lawrence ("Lawrence"), appeals an order (doc. 12) of the United States Bankruptcy Court for the Northern District of Florida, which denied his motion to avoid tax liens. The order will be affirmed.
Lawrence was only allowed to file his present Chapter 7 case based on his representations to the bankruptcy court that he would not challenge any aspect of his tax liability. This restriction upon Lawrence was required under an injunction issued by the Court of Appeals, Seventh Circuit, prohibiting Lawrence from relitigating issues related to his taxes. Lawrence v. United States, 4 F.3d 996 (7th Cir. 1993) (unpublished opinion).
By filing the motion to avoid tax liens, Lawrence did exactly what he was prohibited from doing by the Seventh Circuit's injunction, and what he represented to the bankruptcy court that he would not do. The bankruptcy court was therefore justified in denying the motion.
Based on the foregoing, the order of the bankruptcy court (doc. 12) is AFFIRMED.
DONE AND ORDERED.