IN RE KLASKA

Bankruptcy No. 92-71900.

152 B.R. 248 (1993)

In re Roger E. KLASKA, Helen A. Klaska, Debtors.

United States Bankruptcy Court, C.D. Illinois.

February 8, 1993.


Attorney(s) appearing for the Case

Alan D. Bourey, Decatur, IL, for debtors.

James A. Lewis, John W. Duncan, Asst. U.S. Attys., Springfield, IL, for IRS.

John H. Germeraad, Springfield, IL, Trustee.


OPINION

LARRY L. LESSEN, Chief Judge.

The issue before the Court is whether the Debtors should be permitted to amend their Chapter 13 plan in order to require the Internal Revenue Service to apply payments received under the plan to the entire income tax obligation prior to payments being applied to the employee taxes.

The Debtors filed their petition in bankruptcy pursuant to Chapter 13 of the Bankruptcy Code on September 14, 1992. The principal...

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