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IN RE PUTNAM

CASE NO. 10-09651-8-SWH ADVERSARY PROCEEDING NO. 12-00273-8-SWH.

503 B.R. 656 (2014)

IN RE: Todd Perry PUTNAM, Debtor Todd Perry Putnam, Plaintiff v. Internal Revenue Service, Defendant.

United States Bankruptcy Court, E.D. North Carolina, Raleigh Division.

Filed January 14, 2014.

Attorney(s) appearing for the Case

Neal Fowler , Office of United States Attorney, R.A. Renter, Jr. , Asst. U.S. Attorney/Chief Civil Division, Raleigh, NC, for Defendant.

Travis Sasser , Cary, NC, for Plaintiff.

ORDER GRANTING THE INTERNAL REVENUE SERVICES' MOTION FOR SUMMARY JUDGMENT

Stephani W. Humrickhouse, United States Bankruptcy Judge.

The matters before the court in this adversary proceeding are the cross-motions for summary judgment filed by Todd Perry Putnam (the "debtor") and the Internal Revenue Service ("IRS"). The debtor initiated this adversary proceeding on October 29, 2012, seeking a determination of whether his tax liability for the years 1998,...

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