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IN RE ROBERTSON

Bankruptcy No. 96-22890.

206 B.R. 826 (1996)

In re William D. ROBERTSON, Debtor.

United States Bankruptcy Court, E.D. Virginia, Norfolk Division.

December 5, 1996.

Attorney(s) appearing for the Case

C. Kent Allison, Allison & Edge, P.C., Virginia Beach, VA, for William D. Robertson, Debtor.

Greg D. Stefan, Assistant U.S. Attorney, Norfolk, VA, for I.R.S.

Frank J. Santoro, Chapter 13 Trustee, Marcus, Santoro, Kozak & Melvin, P.C., Portsmouth, VA.

AMENDED MEMORANDUM OPINION AND ORDER

DAVID H. ADAMS, Bankruptcy Judge.

This matter is before the Court on the Objection to Confirmation and the Motion for Dismissal with Prejudice ("Motion") filed by the Internal Revenue Service. The court ruled from the bench on the IRS Objection to Confirmation by sustaining the objection and finding that the debtor had not filed his 1995 income tax return, making confirmation of his plan improper. The issue of the dismissal...

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