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IN RE WILES

Bankruptcy No. 1-92-01214.

173 B.R. 92 (1994)

In re Donald WILES and Nancy Wiles, Debtors. Donald WILES and Nancy Wiles, Movants, v. The UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, M.D. Pennsylvania.

July 14, 1994.

Attorney(s) appearing for the Case

Dorothy Feldman, Harrisburg, PA, for debtors.

Leon P. Haller, Trustee, Harrisburg, PA.

ORDER

ROBERT J. WOODSIDE, Chief Judge.

The background for this Order is as follows:

On May 8, 1992, Debtors filed a petition for relief under Chapter 7 of the Bankruptcy Code. The Chapter 7 Trustee filed a report of no distribution, and a discharge was entered on November 23, 1992. On November 9, 1993, Debtors filed a motion to avoid a statutory lien in favor of The United States of America, Internal Revenue Service ("IRS"). Debtors sought...

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