United States Bankruptcy Court, E.D. Michigan March 25, 2016, Case No. 15-51057; Adv. No. 15-5123 (Michigan Unemployment Insurance Agency v. Kozlowski (In re Kozlowski))

OPINION REGARDING DEFENDANT’S MOTION TO DISMISS

Thomas J. Tucker, United States Bankruptcy Judge

I. Introduction

Defendant, Stanley R. Kozlowski, III, is a debtor in a Chapter 13 bankruptcy case who allegedly owes a debt to the Plaintiff, the State of Michigan Unemployment Insurance Agency (the “Agency”). The debt includes a statutory penalty for fraud.