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MATTER OF JONES

Bankruptcy No. 95-52610.

192 B.R. 289 (1996)

In the Matter of Lorenzo JONES, Debtor.

United States Bankruptcy Court, M.D. Georgia, Macon Division.

February 16, 1996.

Attorney(s) appearing for the Case

Wesley J. Boyer, Macon, Georgia, for Lorenzo Jones.

Ann Reid, Tax Division, Washington, D.C., for the United States.

Steven Brantley, Office of Chapter 13 Trustee, Macon, Georgia, for Chapter 13 Trustee.

MEMORANDUM OPINION

ROBERT F. HERSHNER, Jr., Chief Judge.

Lorenzo Jones, Debtor, filed a petition under Chapter 13 of the Bankruptcy Code on August 18, 1995. A Chapter 13 plan has not been confirmed by the Court. The United States of America, on behalf of the Internal Revenue Service, (the "IRS") filed a Motion to Dismiss on December 19, 1995. In its motion, the IRS asks the Court to dismiss with prejudice Debtor's Chapter 13 case. The motion came...

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