United States Bankruptcy Court, D. New Mexico February 8, 2017, No. 15-11406 t11 (In re Aquatic Pools, Inc.)

OPINION

Hon. David T. Thuma, United States Bankruptcy Judge

Before the Court is the reorganized debtor’s motion for a summary judgment avoiding the Internal Revenue Service’s tax liens to the extent they secure penalties that accrued after the lien notices were filed. The facts are not in dispute.