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IN RE JONES

Bankruptcy No. 89 B 03948, Adv. No. 90 A 0670.

129 B.R. 1003 (1991)

In re Richard W. JONES and Barbara J. Jones, Debtors. Richard W. JONES and Barbara J. Jones, Plaintiffs, v. UNITED STATES of America DEPARTMENT OF the TREASURY, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, N.D. Illinois, E.D.

July 29, 1991.

Attorney(s) appearing for the Case

Arthur G. Jaros, Jr., Richter, Jaros & Dudgeon, Oak Brook, Ill., for debtors.

Benjamin R. Norris, U.S. Dept. of Justice, Tax Div., Washington, D.C., Office of I.R.S. Dist. Counsel, Chicago, Ill., for I.R.S.

Craig Phelps, Standing Trustee, Chicago, Ill., for Chapter 13 Estate.

MEMORANDUM OPINION

RONALD S. BARLIANT, Bankruptcy Judge.

These chapter 13 Debtors seek a determination that their pre-petition tax liability has been discharged. When the Debtors filed their schedules, they listed the Internal Revenue Service as a creditor, but claimed they didn't owe any taxes. Their plan was confirmed and a discharge was granted. Despite its prior knowledge of this case, only after the entry of the discharge did the IRS assert that the...

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