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IN RE MORYSVILLE BODY WORKS, INC.

Bankruptcy No. 84-02550T.

89 B.R. 440 (1988)

In re MORYSVILLE BODY WORKS, INC., Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

July 18, 1988.

Attorney(s) appearing for the Case

Craig S. Boyd, Boyd & Karver, Boyertown, Pa., for debtor.

Iryna A. Krasny, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for I.R.S.

MEMORANDUM OPINION

THOMAS M. TWARDOWSKI, Bankruptcy Judge.

Morysville Body Works, Inc. ("debtor") has filed a "Petition to Stay" the Internal Revenue Service ("I.R.S.") from collecting from debtor's president and sole shareholder, Ronald G. Updegrave ("Updegrave") the 100% penalty provided by 28 U.S.C. § 6672 arising from debtor's failure to pay certain taxes. We lack subject matter jurisdiction and must deny...

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