United States Ninth Circuit

Pursuant to 11 U.S.C. section 505(a)(2)(A), the bankruptcy court lacked jurisdiction to consider the validity of income tax assessments filed by the IRS in Chapter 13 proceedings. A 1993 circuit court order granting the Commissioner's motion to dismiss necessarily adjudicated the issue of when the tax court decisions became final.

Appellate Information

• Argued 12/05/2003
• Decided 01/20/2004
• Published 01/20/2004

Judges

• Before HUG, B. FLETCHER, and WARDLAW, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• John Harrison Wegge, Pasadena, CA, for the debtors-appellants.


• For Appellees:
  
• Francesca Ugolini, Department of Justice, Washington, D.C., for the appellee.