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IN RE LIFESCAPE, INC.

Bankruptcy No. 83 B 04334 C.

54 B.R. 526 (1985)

In re LIFESCAPE, INC., Debtor.

United States Bankruptcy Court, D. Colorado.

November 1, 1985.

Attorney(s) appearing for the Case

Steven L. Zimmerman, Zimmerman & Schwartz, P.C., Denver, Colo., for debtor.

Robert N. Miller, U.S. Atty., and Colleen L. Conlin, Denver, Colo., for the United States.

ORDER REGARDING APPLICATION OF PAYMENTS TO THE INTERNAL REVENUE SERVICE

PATRICIA ANN CLARK, Bankruptcy Judge.

The sole issue before this Court is whether payments to the Internal Revenue Service (IRS) under a confirmed Chapter 11 plan are involuntary payments which the IRS may apply as it sees fit. The debtor, Lifescape, Ltd., asserts that the payments to the IRS are voluntary because they are to be made merely as a response to the filing of a claim. On...

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