Opinion
Case No. 08-18781-DWK, Adversary No. 08-00704.
October 17, 2008
Craig B. Leavers, Bar No. 26914, Hofmeister Leavers, LLC, Towson, Maryland, Attorneys for Orville R. and Michelle T. Mowbray.
Rod J. Rosenstein, United States Attorney, District of Maryland, C. Teddy Li, Bar No. 26385, Special Assistant United States Attorney, Office of Chief Counsel, IRS, Baltimore, Maryland.
STIPULATION AND CONSENT ORDER DISCHARGING INCOME TAXES
WHEREAS, Orville R. Mowbray and Michelle T. Mowbray (the "Debtors") commenced the above-captioned bankruptcy case (the "Bankruptcy Case") by filing a petition under chapter 7 of the Bankruptcy Code on July 3, 2008 (the "Petition Date");
WHEREAS, as noted on Plaintiffs' Schedule F, Debtors seek to discharge certain delinquent personal income tax claims owed to the Internal Revenue Service (the "IRS") for the tax years 1991, 1992, 1993, 1996, 1997, 1998, 1999 and 2000, including the interest and penalties thereon;
WHEREAS, to eliminate any uncertainty concerning the dischargeability of the aforementioned tax debt in the Bankruptcy Case, Debtors commenced the above-captioned adversary proceeding (the "Adversary Proceeding") against the IRS by filing a Complaint to Determine Dischargeability of Tax Debt (the "Complaint");
WHEREAS, the Complaint seeks entry of an order in favor of Debtors determining that the aforementioned tax debt is discharged in the Bankruptcy Case;
WHEREAS, upon being properly served with the Complaint and the summons issued in the Adversary Proceeding, the IRS contacted and advised Debtor's counsel that it agrees the aforementioned tax debt is dischargeable;
WHEREAS, the parties desire to amicably resolve the matters at issue in the Adversary Proceeding and, therefore, have agreed to enter into this Stipulation and Consent Order Discharging Income Taxes.
NOW, THEREFORE, upon consideration of the Complaint and the stipulations contained herein, as well as the consent of the parties as evidenced by the endorsement below of the parties' respective counsel, it is, by the United States Bankruptcy Court for the District of Maryland, ORDERED, that Debtors' obligation to the IRS for 1991, 1992, 1993, 1996, 1997, 1998, 1999 and 2000 income taxes, including the interest and penalties thereon (the "Tax Debt"), is dischargeable pursuant to 11 U.S.C. § 523(a)(1); and it is further
ORDERED, that upon entry of an Order in the Bankruptcy Case granting Debtors a discharge under 11 U.S.C. § 727 (the "Discharge Order"), the Tax Debt shall be discharged; and it is further
ORDERED, that, upon entry of the Discharge Order, no lien for the Tax Debt shall attach to any assets obtained by Debtors subsequent to the Petition Date.