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IN RE TELEXFREE, LLC

Case No. 14-40987-MSH Adversary Proceeding No. 18-4091.

615 B.R. 362 (2020)

IN RE: TELEXFREE, LLC et al., Debtors. Stephen Darr, as the Trustee of the Estates Of Telexfree, LLC, Telexfree, Inc. and Telexfree Financial, Inc., Plaintiff v. United States of America, Department of the Treasury, Internal Revenue Service, Defendant.

United States Bankruptcy Court, D. Massachusetts.

March 26, 2020.

Attorney(s) appearing for the Case

Andrew G. Lizotte, Esq., Harold B. Murphy, Esq., Charles R. Bennett Jr., Esq., Murphy & King, Professional Corporation, Boston, MA, for the plaintiff, Stephen Darr, Trustee of the Estates of TelexFree, LLC, TelexFree, Inc., and TelexFree Financial, Inc.

Lauren Hume, Esq., U.S. Department of Justice, Tax Division Washington, DC, for the defendant, Internal Revenue Service.

MEMORANDUM OF DECISION ON MOTIONS FOR SUMMARY JUDGMENT

Stephen Darr, the chapter 11 trustee of the estates of TelexFree, LLC, TelexFree, Inc., and TelexFree Financial, Inc.,1 filed a five-count complaint against the Internal Revenue Service ("IRS") seeking declaratory...

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