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MATTER OF EVANS

Bankruptcy No. BK94-40576. Adv. No. A94-4041.

188 B.R. 598 (1995)

In the Matter of Michael S. EVANS, Debtor. Michael S. EVANS, Plaintiff, v. UNITED STATES of America, DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Nebraska.

October 10, 1995.

Attorney(s) appearing for the Case

Paul J. Peter, Lincoln, NE, for plaintiff.

Virginia Cronan Lowe, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, D.C., Susan L. Knight, U.S. Department of Justice, Lincoln, NE, for defendant.

Kathleen Laughlin, Chapter 13 Trustee, Omaha, NE.

Patricia Dugan, U.S. Trustee, Omaha, NE.

MEMORANDUM

JOHN C. MINAHAN, Jr., Bankruptcy Judge.

Before this court is the Motion by Plaintiff Michael S. Evans for Rule 9011 Sanctions (Fil. # 31), and Application by Plaintiff Michael S. Evans for Compensation (Fil. # 32), Showing in Support of Section 7430 Fees and Rule 9011 Sanctions filed by Plaintiff, Michael S. Evans (Fil. # 33). I assess costs and expenses against the Internal Revenue Service under section 7430 of the Internal Revenue Code...

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