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IN RE GURWITCH

Bankruptcy No. 80-00058-BKC-TCB.

37 B.R. 513 (1984)

In re Harry GURWITCH, Debtor.

United States Bankruptcy Court, S.D. Florida.

February 24, 1984.

Attorney(s) appearing for the Case

Robert Schatzman, Miami, Fla., for debtor.

Lawrence Lilly, Asst. Dist. Counsel, Miami, Fla., for I.R.S.

ORDER DENYING CONTEMPT CITATION

THOMAS C. BRITTON, Bankruptcy Judge.

The issue here is whether the IRS is bound by the provisions for a tax claim contained in an individual's confirmed chapter 11 plan. The point does not appear to have been raised in any reported decision.

An individual debtor seeks a contempt citation against IRS agents because they are attempting to collect a tax debt. The debt was fixed in amount and payment was deferred by a...

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