IN RE: RONALD DOERGE, Debtor(s). RONALD DOERGE, Plaintiff(s), vs. UNITED STATES OF AMERICA, G.T. GLOBAL MUTUAL FUNDS, INC., PRUDENTIAL LIFE INSURANCE COMPANY, and LINCOLN NATIONAL LIFE INSURANCE COMPANY, Defendant(s)., 181 B.R. 358

Summary

Prior to plaintiff debtor's filing of Chapter 7 bankruptcy petition, debtor settled his tax suits against creditor defendant. After the bankruptcy filing, debtor sought the court's determination alleging that his federal income tax liabilities were not timely assessed and were, therefore, dischargeable under 11 U.S.C.S. § 523(a)(1). Debtor also sought the court's determination of the validity of defendant creditors' tax levies upon assets in their possession. The court held that debtor's taxes for 1978-91 were nondischargeable priority taxes under 11 U.S.C.S. §§ 507 and 523, because the taxes were not assessed prior to the bankruptcy, but were assessable, thus, creditors' tax levies upon debtor's assets were valid and enforceable. However, the court found that debtor's 1975-77 taxes, while dischargeable, were enforceable under the doctrine of res judicata pursuant to valid creditors' tax liens on debtor's property.