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IN RE RYAN

Bankruptcy No. 1-86-00711.

78 B.R. 175 (1987)

In re Marshall Andrew RYAN, Hazella Margarita Ryan, Debtors.

United States Bankruptcy Court, E.D. Tennessee.

September 23, 1987.

Attorney(s) appearing for the Case

Harold L. North, Jr., of Ray & North, P.C., Chattanooga, Tenn., for debtors.

Gregory L. Nelson, Dept. of Justice, Tax Div., Washington, D.C., for the U.S.

MEMORANDUM

RALPH H. KELLEY, Chief Judge.

While the debtors were in an earlier chapter 13 case, the Internal Revenue Service determined that they owed additional income tax for years before they filed the chapter 13 case and for years during the chapter 13 case. The debtors paid some of the additional tax under their chapter 13 plan. After they completed the plan and received a discharge, the IRS informed them that it would try to collect the remaining unpaid...

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