360 B.R. 461 In re Timothy J. SEIVERS, Debtor. Department of the Treasury, Internal Revenue Service, Movant, v. Timothy J. Seivers, Respondent. Timothy J. Seivers, Movant, v. Department of the Treasury, Internal Revenue Service, Respondent. No. 05-10656.United States Bankruptcy Court, W.D. Pennsylvania. January 11, 2007. West Page 462 Donald R. Calaiaro, Esq., Pittsburgh, PA, attorney […]