459 B.R. 842 (2011) In re Mark Wade LINDROS, Debtor. Mark Wade Lindros, Plaintiff, v. United States of America, Internal Revenue Service, Defendant. Bankruptcy No. 04-16558-8W7. Adversary No. 8:08-ap-00140-MGW. United States Bankruptcy Court, M.D. Florida, Tampa Division. November 2, 2011. *844 Keith H. Johnson, Johnson and Johnson P.A., Jacksonville, FL, for Plaintiff. Katherine P. Walsh, U.S. Department of Justice, Tax Division, Washington, DC, for Defendant. FINDINGS OF FACT AND CONCLUSIONS OF..