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IN RE KENDY
THOMAS TWARDOWSKI, Bankruptcy Judge
AND NOW, this 9th day of November, 2004, upon consideration of the motion for partial summary judgment filed by Defendant, United States of America ("United States"), it is ORDERED that:
While the United States captions its motion as one forpartial summary judgment, presumably because this adversary complaint was filed against two defendants, the motion actually disposes of all claims alleged against the United States. In addition, pursuant to the parties' stipulation, this adversary complaint was dismissed without prejudice as against the other defendant, the Commonwealth of Pennsylvania, Department of Revenue on February 3, 2004. See Order entered on February 3, 2004 in this adversary proceeding. Accordingly, the Order we enter today granting the United States' motion for partial summary judgment disposes of all outstanding claims in this adversary proceeding and therefore, the Clerk may close this case upon the expiration of the appeal period.
1. The United States' motion for partial summary judgment is GRANTED; 2. Plaintiff's claim that her federal income tax liabilities for the years 1989, 1990, 1991, 1992, 1996 and 1998 are dischargeable is DISMISSED WITH PREJUDICE and Plaintiff's federal income tax debts for the years 1989, 1990 and 1992 are EXCEPTED FROM DISCHARGE under 11 U.S.C. § 523(a)(1)(B); and
Plaintiff is not indebted to Defendant for calendar years 1991, 1996 and 1998.
Plaintiff concedes that her obligations to Defendant for the years 1989, 1990 and 1992 are nondischargeable. See Plaintiff's Memorandum of Law in opposition to the United States' motion for partial summary judgment at 1-2.
3. Plaintiff's claim that the United States federal tax liens with respect to taxes for the years 1993, 1994, 1995, 1997 and 1999 be deemed "satisfied" is DISMISSED WITH PREJUDICE.
Plaintiff's reliance on In re Jeffrey, 261 B.R. 396 (Bankr. W.D. Pa. 2001) is misplaced. Plaintiff confuses "satisfaction" with "release." Furthermore, the federal tax liens at issue will survive Plaintiff's chapter 7 discharge herein.See Farrey v. Sanderfoot, 500 U.S. 291, 297 (1991). McDonald v. Master Fin'l., Inc., 205 F.3d 606, 614 (3rd Cir. 2000). We agree with the United States that its secured claim is limited to $2955.00 and that the non-dischargeable debts (for calendar years 1989, 1990 and 1992) represent unsecured priority claims of the United States and all remaining obligations owed by Plaintiff to Defendant shall be treated as general, unsecured claims of the United States.
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