Citation Codes Equivalent Citations citation codes Docket Number Bankruptcy Case No. 97 B 39766, Adversary No. 01 A. 00342 Acts Internal Revenue Code — Procedure And Administration — Judicial Proceedings — Proceedings By Taxpayers And Third Parties — Civil Damages For Certain Unauthorized Collection Actions See more information ... Smart Summary Please sign up to generate summary. In re: John Howard Payne John Howard Payne v. United States of America FINAL JUDGMENT ORDER JACK SCHMETTERER, Bankruptcy Judge Following trial and pursuant to Findings of Fact and Conclusions of Law made and entered this date. IT IS HEREBY ORDERED AND ADJUDGED that final judgment is entered in favor of the Debtor, John Payne and against the Defendant the United States of America, whereby the income tax obligations of Debtor for the year 1986 are discharged pursuant to § 523(a)(1)(B)(ii) of the Bankruptcy Code, Title 11 U.S.C. IT IS FURTHER ADJUDGED that Payne shall not recover damages under 26 U.S.C. § 7433(e). Each party will bear his and its costs.