Court of Appeals for the Ninth Circuit June 17, 1998, 97-15936 (In Re Marianne Hopkins, Debtor. Marianne Hopkins v. United States)

GOODWIN, Circuit Judge:

Chapter 7 debtor, Marianne Hopkins, brought an adversary proceeding against the Internal Revenue Service (“IRS”) to void certain tax hens assessed against her separate property because of joint tax returns she and her husband filed for the tax years 1982, 1983, and 1984. Ms.