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IN RE KILKER

Bankruptcy No. 91-14100S, CML No. 92-77.

145 B.R. 300 (1992)

In re Annette KILKER. Annette KILKER, Movant, v. INTERNAL REVENUE SERVICE, Respondent.

United States Bankruptcy Court, W.D. Arkansas, Texarkana Division.

September 10, 1992.

Attorney(s) appearing for the Case

Wm. Randal Wright, Hope, Ark., for debtor.

Claude S. Hawkins, Jr., Fort Smith, Ark., for I.R.S.

Frederick S. Wetzel, Little Rock, Ark., trustee.

ORDER DENYING MOTION TO VOID LIEN

MARY D. SCOTT, Bankruptcy Judge.

THIS CAUSE is before the Court upon the Amended Motion to Void Lien, filed by the debtor on July 6, 1992. The original Motion to Void Lien requested that the Court avoid a Notice of Federal Tax Lien, asserting that the tax lien was a judicial lien within the meaning of 11 U.S.C. § 522(f)(1) which was subject to avoidance under 11 U.S.C. § 522. Apparently realizing that the authority...

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