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In re Paolo

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Before Boudin, Gajarsa *fn1 and Thompson, Circuit Judges.

David Paolo appeals from a district court’s decision to abstain from deciding his tax dispute with the government as an adjunct to his personal bankruptcy proceeding. Paolo claims that Congress intended bankruptcy court to be an available forum to determine a debtor’s tax liability even where the debtor’s estate has no assets whose administration the tax issues might affect; the government argues otherwise. We do not decide whether the district court has power to do what Paolo wants, concluding that the district court’s decision to abstain from doing so is not reviewable.

In early 2008, the Internal Revenue Service proposed an assessment of tax penalties against Paolo for allowing more than $217,000 in employment taxes to go unpaid by his former company, Log on America, Inc.*fn2 Paolo then filed for Chapter 7 bankruptcy, claiming $11,870 in exempt personal property and listing $682,812 in unsecured claims–including the disputed tax penalty. The bankruptcy trustee found no assets available to satisfy creditors, so no claims were determined or distributions made. Paolo was discharged of all non-exempt debts on October 6, 2008.

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