MILLSAPS
v.
UNITED STATES (IN RE MILLSAPS)
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District court affirmed the bankruptcy court's dismissal of taxpayers' claim that IRS assessment, lien, levy, seizure, and sale of their residence was illegal and invalid.
The district court adopted the bankruptcy court's findings of fact and conclusions of law, overruling the plaintiffs' objections and dismissing their claim that the IRS's seizure and sale of their residence was illegal and invalid.
[1] District court reviews bankruptcy court's proposed findings of fact and conclusions of law de novo.
[2] Objections to bankruptcy court's proposed findings are overruled when the court finds them to be legally sound.
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The district court's order adopting the bankruptcy court's findings.
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Join FLexlaw to unlock all legal intelligenceThe plaintiffs challenged the IRS's assessment, lien, levy, seizure, and sale of their residence. The bankruptcy court issued proposed findings of fac…
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ORDER APPROVING AND ADOPTING BANKRUPTCY COURT’S PROPOSED FINDINGS OF FACT AND CONCLUSIONS OF LAW
G. KENDALL SHARP, District Judge.
THIS CASE came on for consideration of the proposed findings of fact and conclusions of law entered by the bankruptcy court. On November 4, 1991, the bankruptcy court entered an order entitled “Decision on Cross Motions for Summary Judgment and on Motion for Abstention.” 133 B.R. 547. As set forth in that order, especially the portions entitled “Undisputed Material Facts,” Section 3 of the “Discussion,” and “Jurisdiction, Disposition, and Conclusion,” that order constitutes the bankruptcy court’s proposed findings of fact and conclusions of law as to the claim of the plaintiffs that the assessment, lien, levy, seizure, and sale on and of the plaintiffs’ residence located at 528 Morocco Avenue, Orlando, Florida, by the defendant, United States of America, through the Internal Revenue Service, was illegal and invalid. Pursuant to F.R.B.P. 9033, the plaintiffs have filed objections to the bankruptcy court’s proposed findings of fact and conclusions of law.
Upon review of the bankruptcy court’s proposed findings of fact and conclusions of law and the plaintiffs’ objections, which review shall constitute this court’s de novo review of the record, it is
ORDERED that the plaintiffs’ objections are overruled and the bankruptcy court’s proposed findings of fact and conclusions of law are accepted, approved, and adopted. Accordingly, the court will enter an separate judgment consistent with this decision.
DONE and ORDERED.
JUDGMENT
Based upon the decision of the court entered contemporaneously, it is
ORDERED and ADJUDGED that, with respect to the claim of plaintiffs, William David Millsaps and Anna Jean Millsaps, that the assessment, lien, levy, seizure, and sale on and of the plaintiffs’ residence located at 528 Morocco Avenue, Orlando, *88 Florida, by the defendant, United States of America, through the Internal Revenue Service, was illegal and invalid, the plaintiffs take nothing, the claim is dismissed on the merits, and each party shall bear its own costs of action.
DONE and ORDERED.