Kathryn Patriot, pro se
3608 Sunset Road North
Brooklyn Park, Minnesota 55443
UNITED STATES BANKRUPTCY COURT
DISTRICT OF MINNESOTA
KATHRYN PATRIOT, ) Case #05-44xxx-NCD ) Chapter 7 Debtor-Plaintiff, ) Adversary Procedure No. _________ ) v. ) MOTION (COMPLAINT) TO ) DETERMINE DISCHARGEABILITY MINNESOTA - REVENUE, ) OF DEBT U.S. INTERNAL REVENUE SERVICE, ) ) Creditors-Respondents. )
DEBTOR-PLAINTIFF Kathryn Patriot hereby gives Notice of her Motion to Determine Dischargeability of Debts asserted by two CREDITORS-RESPONDENTS, the tax collector for the Minnesota state government (referred to as Minnesota – Revenue), and the U.S. Internal Revenue Service (IRS).
DEBTOR Kathryn Patriot hereby moves this Court for an Order instructing CREDITORS- RESPONDENTS that
the claim by CREDITOR Minnesota – Revenue for taxes owed for tax years 2000 and 2001 and 2002 has been discharged in this Court’s Order of 6 November 2005, and
the claim of CREDITOR IRS for taxes owed for tax year 2001 and for civil penalties owed for 2002 has likewise been discharged.
Consequently this Court should order that CREDITOR Minnesota - Revenue and CREDITOR IRS shall cease all attempts at collection of said taxes and penalties.
FACTS
On 10 March 2001 DEBTOR filed with Minnesota – Revenue a Minnesota Department of Revenue Form M-1, entitled Individual Income Tax 2000, for tax year 2000. (See Exhibit 1)
On 8 April 2002 DEBTOR filed with IRS a Form 1040, U.S. Individual Income Tax Return, for tax year 2001. (See Exhibit 2)
On or before 15 April 2002 DEBTOR filed with Minnesota – Revenue a Minnesota-Revenue Form M1, Individual Income Tax, for tax year 2001. (See Exhibit 3)
On 1 April 2003 DEBTOR filed with Minnesota – Revenue a Minnesota-Revenue Form M1, Individual Income Tax, for tax year 2002. (See Exhibit 4)
On 2 April 2003 IRS issued to DEBTOR a Notice of Deficiency for tax year 2001. (See Exhibit 5)
On 29 July 2005 DEBTOR petitioned this Court under Chapter 7 for protection against her creditors. (See Exhibit 6)
On 6 November 2005 this Court issued an Order granting DEBTOR “a discharge under section 727 of title 11, United States Code, (the Bankruptcy Code).” (See Exhibit 7)
On 11 September 2006 Minnesota – Revenue mailed DEBTOR a letter attempting to collect unpaid taxes. (See Exhibit 8)
On 21 September 2006 IRS mailed DEBTOR a letter attempting to collect unpaid taxes for tax year 2001 and civil penalty for tax year 2002. (See Exhibit 9)
ARGUMENT
CREDITORS Minnesota – Revenue and IRS are both currently attempting to collect the discharged debt in violation of the Court’s Order of 6 November 2005.
RELIEF SOUGHT
DEBTOR requests an Order from this Court directing that the claim by CREDITOR Minnesota – Revenue for taxes owed for tax years 2000 and 2001 and 2002 has been discharged in this Court’s Order of 6 November 2005.
DEBTOR requests an Order from this Court directing that the claim of CREDITOR IRS for taxes owed for tax year 2001 and for civil penalties owed for 2002 has likewise been discharged.
DEBTOR requests an Order from this Court directing DEBTOR’s employer United States Postal Service to cease all garnishment of wages under these false claims.
DEBTOR requests an Order from this Court directing CREDITOR Minnesota – Revenue and CREDITOR IRS and DEBTOR’s employer United States Postal Service to return to DEBTOR, within four weeks of the Court’s order, the monies erroneously garnished under these illegal collection activities.
DEBTOR further requests that this Order provide sanctions for Minnesota – Revenue or IRS in the event that either one take any future steps to attempt to collect the discharged debts.
DEBTOR requests such other relief as the Court finds just.
CERTIFICATE OF SERVICE
I certify that on this date I mailed a copy of the foregoing NOTICE OF MOTION AND MOTION (COMPLAINT) TO DETERMINE DISCHARGEABILITY OF DEBT to the following parties:
Timothy D. Moratzka
901 Marquette Avenue #1400
Minneapolis, Minnesota 55402
U.S. Trustee
1015 US Courthouse
300 South 4th Street
Minneapolis, Minnesota 55415
Minnesota Revenue
Box 64651 – PAWS
Saint Paul, Minnesota 55164
Robert Wallin, Revenue Officer
IRS – Mail Stop 5228 BLM
1550 American Boulevard East #500
Bloomington, Minnesota 55425
Dated: 22 November 2006
____________________________
Kathryn Patriot, pro se