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IN RE JOHNSON

Bankruptcy No. 80A-02416.

36 B.R. 958 (1983)

In re David Paul JOHNSON and Penelope A. Johnson, Debtors.

United States Bankruptcy Court, D. Utah.

December 12, 1983.

Attorney(s) appearing for the Case

Richard F. Bojanowski and Peter J. Kuhn, Salt Lake City, Utah, for debtors.

Duane H. Gillman, Boulden & Gillman, Salt Lake City, Utah, for standing trustee.

Leon A. Halgren, Asst. Utah Atty. Gen., Salt Lake City, Utah, for the Office of Recovery Services of the Dept. of Social Services, State of Utah.

Robert S. Horwitz, Dept. of Justice, Washington, D.C., and Barbara Richman, Asst. U.S. Atty., Salt Lake City, Utah, for I.R.S.

MEMORANDUM OPINION

GLEN E. CLARK, Bankruptcy Judge.

FACTUAL AND PROCEDURAL BACKGROUND

Debtors filed a petition for relief under Chapter 13 on November 25, 1980. The Internal Revenue Service (IRS) received notice of the filing, as did the Office of Recovery Services (ORS) of the Department of Social Services of the State of Utah. On December 23, 1980, the IRS placed a "freeze code" or "bankruptcy control" on debtors' account. For as long as the...

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