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IN RE PEARSON

Bankruptcy No. 95-31244.

214 B.R. 156 (1997)

In re Steve O'Dell PEARSON and Debra Suzanne Pearson, Debtors.

United States Bankruptcy Court, N.D. Ohio, Western Division.

April 16, 1997.

Attorney(s) appearing for the Case

H. Buswell Roberts, Toledo, OH, Trustee.

Ralph Lewis Attorney, U.S. Attorney's Office, Toledo, OH, for IRS.

Louis J. Yoppolo, Toledo, OH, for Debtors.

MEMORANDUM OPINION AND DECISION

RICHAED L. SPEER, Chief Judge.

This cause comes before the Court upon the Debtors' Motion For Order Directing Internal Revenue Service To Release Lien, and the United States' Opposition. This Court has reviewed the arguments of counsel, exhibits as well as the entire record in the case. Based upon that review, and for the following reasons, the Court will deny the Debtors' Motion.

FACTS

Debtor filed a Chapter...

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