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IN RE COLLIAU

Case No. 15-11166-TMD Adv. No. 16-01102-TMD.

584 B.R. 812 (2017)

IN RE: Russell Wade COLLIAU, Marci Kam Colliau, Debtors. Ron Satija, Chapter 7 Trustee, Plaintiff, v. United States of America, Defendant, Russell Wade Calliau, Marci Kam Colliau, Intervenors.

United States Bankruptcy Court, W.D. Texas, Austin Division.

Signed June 14, 2017.

Attorney(s) appearing for the Case

Stephen W. Sather, Barron & Newburger, P.C., Austin, TX, for Plaintiff.

Steven B. Bass, U.S. Attorney's Office, Austin, TX, for Defendant.

Michael V. Baumer, Austin, TX, for Intervenors.

MEMORANDUM OPINION

If a debtor pays estimated taxes to the IRS the day before filing bankruptcy, can that payment be clawed back from the IRS by the trustee as a fraudulent transfer?

I. BACKGROUND AND FACTS

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