United States Bankruptcy Court, N.D. Georgia August 10, 2018, CASE NO. 16-51072-PMB; ADVERSARY PROCEEDING NO. 16-5349 (Gordon v. Internal Revenue Serv. (In re Johnson))

(3) made while the debtor was insolvent;

(4) made--

(A) on or within 90 days before the date of the filing of the petition; or

(B) between ninety days and one year before the date of the filing of the petition, if such creditor at the time of such transfer was an insider; and

(5) that enables such creditor to receive more than such creditor would receive if--

(A) the case were a case under