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IN RE ACOSTA

Bankruptcy No. 93-25498-K.

170 B.R. 124 (1994)

In re Herbert and Elaine ACOSTA, Debtors.

United States Bankruptcy Court, W.D. Tennessee, Western Division.

July 20, 1994.

Attorney(s) appearing for the Case

William A. Cohn, Cordova, TN, for debtor.

William Siler, Asst. U.S. Atty., Memphis, TN, for IRS.

George W. Emerson, Chapter 13 Trustee, Memphis, TN.

MEMORANDUM AND OPINION SEEKING TO MODIFY PLAN AND PROVIDE FOR IRS CLAIM

BERNICE BOUIE DONALD, Bankruptcy Judge.

This cause came to be heard on the timely filed motion of the United States of America, a creditor acting through the Internal Revenue Service ("IRS"), seeking modification of the Debtor's1 confirmed chapter 13 plan.

This Court has subject matter jurisdiction pursuant to 28 U.S.C. §§ 157(b)(1) and...

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