227 B.R. 338 In the Matter of David Bryan SIMMONS, Debtor. David Bryan SIMMONS, Plaintiff, v. UNITED STATES of America, Defendant. Bankruptcy No. N97-12310-WHD; Adversary No. 98-1035N.United States Bankruptcy Court, N.D. Georgia, Newnan Division December 2, 1998. Lee S. Alexander, Governor’s Ridge Office Park, Marietta, GA, for Debtor/Plaintiff. Ann Reid, Trial Attorney, Tax Division, U.S. […]