305 B.R. 577 In re: DENISE E. ROULEY, Debtor. DENISE E. ROULEY, Plaintiff vs. UNITED STATES OF AMERICA, Defendant Case No. 02-16378-9P7, Adv. Proc. No. 03-100United States Bankruptcy Court, M.D. Florida. December 15, 2003 West Page 578 Richard J. Hollander, Esq., Edward R. Miller, Naples, FL, for Plaintiff. Diane Jensen, Fort Myers, FL, for trustee. […]