Robertson v. United States of America et al

Filing 27

MEMORANDUM. Signed by Judge J. Frederick Motz on 9/14/2016. (kw2s, Deputy Clerk)(c/m 9/14/16)

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IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF MARYLAND
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KEVIN ROBERTSON

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Civil No. - JFM-16-11 09':

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v.

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UNITED STATES OF AMERICA

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MEMORANDUM

This is a pro se appeal from an order of the Bankruptcy Court denying appellant's motion
to reopen his chapter 7 bankruptcy case. The issues have been fully briefed. The order of the
Bankruptcy Court shall be affirmed.l
The asserted basis for reopening the chapter 7 case is that the United States and the
Comptroller of the Treasury attempted to collect taxes for the years 2008 through 2011. A
discharge under chapter 7 does not discharge an individual debtor from any debt for a tax for
which a return, if required, was not filed. 11 U.S.c.

S 523(a)(1)(B)(i);

Moroney v. United States,

352 F.3d 902, 904 (4th Cir. 2003). Here, the Bankruptcy Court found that appellant had not filed
returns for the years 2008 through 2011. The Comptroller of Maryland obtained an order of
garnishment for the tax years 2008 through 2011, and it is in response to that garnishment that
appellant moved to reopen his chapter 7 case.
The Bankruptcy Court found that appellant had not filed tax returns for the years 20082011. This finding was fully supported by the evidence. Accordingly, the Bankruptcy Court's
order denying appellant's motion to reopen the bankruptcy case was entirely appropriate.

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Because of a temporary imbalance in caseload, 1 am handling this case for Judge Hollander.

A separate order affirming the order of the Bankruptcy Court is being entered herewith.

Date:

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