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[*32] because Mr. Hovind had received a notice of deficiency and a lien notice regarding the liabilities. Id., slip op. at 12. After reviewing the Commissioner’s determination for an abuse of discretion, we held that the proposed levy action could proceed. Id., slip op. at 13-14.

In reaching its holding, this Court made no findings with respect to whether petitioner owned, controlled, or operated CSE. Mr. Hovind did not contest, and this Court did not address, the merits of the underlying liabilities. Consequently, the parties did not actually litigate the issue of whether Mr. Hovind alone is responsible for the income of CSE. 3. In re Hovind, 197 B.R. 157 In In re Hovind the IRS filed a motion to dismiss, alleging that Mr. Hovind filed the case “in bad faith for the sole purpose of avoiding payment of Federal income taxes.” Id. at 158. The U.S. Bankruptcy Court found that Mr. Hovind failed to file tax returns, resisted collection efforts, and provided false information to the court, and therefore it dismissed Mr. Hovind’s petition for bankruptcy under chapter 13. Id. at 161.

In its opinion the U.S. Bankruptcy Court did not address Mr. Hovind’s liability for the unpaid Federal income taxes. The parties did not actually litigate the issue of whether Mr. Hovind alone was responsible for CSE’s income, and the ___________