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In re Maali

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Before Haines, Lamoutte, and Tester, United States Bankruptcy Appellate Panel Judges.

Juana Maali appeals pro se from the bankruptcy court’s order (the “Order”) granting summary judgment in favor of the United States of America, on behalf of its agency, the Internal Revenue Service (“IRS”). Ms. Maali had filed a complaint seeking to discharge certain tax obligations. She argues that the bankruptcy court erred for two reasons: (1) the taxes at issue are not of the type set forth in § 507(a)(8)*fn1 because they were assessed more than 240 days prior to her bankruptcy filing and, therefore, they do not fall within the exception to discharge set forth in § 523(a)(1)(A); and (2) the bankruptcy court did not consider that repayment of the taxes will create a hardship for Ms. Maali. For the reasons set forth below, we AFFIRM.

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