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IN RE WALLACE

Case No. 22-80765 Adv. No. 23-8005.

653 B.R. 256 (2023)

IN RE: Anthony J. WALLACE, Debtor. Anthony J. Wallace, Plaintiff, v. Internal Revenue Service, Defendant.

United States Bankruptcy Court, C.D. Illinois.

Signed August 18, 2023.

Attorney(s) appearing for the Case

Sumner A. Bourne, Rafool & Bourne P.C., Peoria, IL, for Plaintiff.

Noah Daniel Glover-Ettrich, DOJ-Tax, Washington, DC, David H. Hoff., U.S. Attorney's Office, Urbana, IL, for Defendant.

OPINION

The Defendant, the United States of America, on behalf of the Internal Revenue Service, has moved the Court to abstain under 28 U.S.C. § 1334(c)(1) from hearing this adversary complaint, in which the Debtor-Plaintiff seeks a determination that prior tax debts are dischargeable...

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