Opinion ID: 3026707
Heading Depth: 1
Heading Rank: 2

Heading: issues

Text: This case presents two main issues on appeal.5 The first is whether the bankruptcy correctly determined that the IRS had standing to commence an adversary proceeding against Debtor pursuant to § 727. The second is whether the bankruptcy court correctly denied the Debtor his discharge: in particular, 4 The IRS initially argued that Debtor had not timely filed his Notice of Appeal. The issue was considered by an administrative panel which determined that Debtor had timely taken his appeal. 5 In his appellate brief, Debtor raises several additional issues, most of which relate to his firmlyheld belief that he does not have to pay taxes or his assertion that the IRS has never produced “law” stating that Debtor is required to file a tax return. These issues are wholly unrelated to the two dischargeability issues properly before us. We could not determine such issues even if they were properly before us because Debtor failed to provide us with a transcript of the hearing in which he claims to have raised all of these arguments. We also decline to address Debtor's assertions that the bankruptcy court treated him unfairly or prejudicially when it refused to continue the trial in this matter despite learning that Debtor had retained counsel fewer than 24 hours before the time of trial. 5 whether the bankruptcy court correctly determined that under § 727(a)(2)(A), Debtor transferred and concealed assets with the intent to hinder or defraud his creditors and that under § 727(a)(4)(A), Debtor falsely filled out his schedules and lied under oath about his assets at the first meeting of creditors.