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IN RE WILLIAMS

Bankruptcy No. 95-22338-BM. Adv. No. 95-02334-BM.

190 B.R. 225 (1995)

In re Debra A. WILLIAMS, Debtor. Debra A. WILLIAMS, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Pennsylvania.

December 28, 1995.

Attorney(s) appearing for the Case

Dolores Innamorato, Olds & Innamorato, Pittsburgh, PA, for Plaintiff.

Robert S. Attardo, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, Frederick W. Thieman, United States Attorney, Western District of Pennsylvania, Pittsburgh, PA, Michelle O. Gutzmer, Assistant U.S. Attorney, Pittsburgh, PA, for the U.S., I.R.S.

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

United States of America, Internal Revenue Service (hereinafter "IRS") has brought a motion requesting the court to abstain from hearing the above adversary action in which debtor seeks a determination of her liability for unpaid employee withholding taxes.

Debtor opposes the motion and alleges that she will be unduly prejudiced if we grant the motion and abstain.

IRS' motion...

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