IN RE EVANS

Bankruptcy No. 85-02638K.

66 B.R. 506 (1986)

In re Michael R. EVANS, Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

October 28, 1986.


Attorney(s) appearing for the Case

Arthur P. Liebersohn, Philadelphia, Pa., for debtors.

Frederic J. Baker, Washington, D.C., Virginia Powel, Asst. U.S. Atty., Philadelphia, Pa., for I.R.S.

James J. O'Connell, Philadelphia, Pa., trustee.


OPINION

DAVID A. SCHOLL, Bankruptcy Judge.

The principal issue presented by this case at this juncture — whether a Chapter 13 debtor can present a plan consistent with the Bankruptcy Code when he chooses to attempt to "provide" for claims of the Internal Revenue Service ("IRS") by not dealing with these claims at all under the terms of his Plan, i.e., dealing with them "outside" of his Plan — is presented to us by the Debtor in an almost bizarre...

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