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IN RE MAALI

BAP No. MW 10-013. Bankruptcy No. 07-43678-MSH. Adversary No. 09-04075-MSH.

432 B.R. 348 (2010)

Juana P. MAALI, a/k/a Juana P. Mercado, Debtor. Juana P. Maali, Plaintiff-Appellant, v. United States of America, Defendant-Appellee.

United States Bankruptcy Appellate Panel of the First Circuit.

July 16, 2010.

Attorney(s) appearing for the Case

Juana P. Maali, Pro Se, on brief for Plaintiff-Appellant.

Austin L. Furman, Esq., on brief for Defendant-Appellee.

Before HAINES, LAMOUTTE, and TESTER, United States Bankruptcy Appellate Panel Judges.

PER CURIAM.

Juana Maali appeals pro se from the bankruptcy court's order (the "Order") granting summary judgment in favor of the United States of America, on behalf of its agency, the Internal Revenue Service ("IRS"). Ms. Maali had filed a complaint seeking to discharge certain tax obligations. She argues that the bankruptcy court erred for two reasons: (1) the taxes at issue are not of the type set forth in § 507(a...

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