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IN RE NEVINS

Bk. No. 15-10003-BAH.

564 B.R. 151 (2016)

IN RE: William NEVINS, Debtor

United States Bankruptcy Court, D. New Hampshire.

Signed December 23, 2016.

Attorney(s) appearing for the Case

Sandra A. Kuhn, Esq. , Family Legal Services, P.C., Concord, NH, Attorney for the Debtor

Michael McCormack, Esq. , Assistant United States Attorney, Concord, NH, Attorney for the Internal Revenue Service

MEMORANDUM OPINION

I. INTRODUCTION

The matter before the Court is the "Debtor's Motion for Disgorgement of 2015 Federal Income Tax Refund Withheld by the Internal [Revenue] Service for Obligations of the Non-Filing Co-Debtor Retained in Violation of the Confirmed Chapter 13 Plan"

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