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IN RE DIXON

Bankruptcy No. BK-93-11972-LN, Adversary No. ADV-97-1051-LN.

210 B.R. 610 (1997)

In re Marshal J. DIXON and Joanie M. Dixon, Debtor. Marshal J. DIXON and Joanie M. Dixon, Plaintiffs, v. UNITED STATES of America ex rel. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Oklahoma.

July 22, 1997.

Attorney(s) appearing for the Case

Joseph W. Farber, Oklahoma City, OK, for Plaintiffs.

William F. Castor, Special Assistant United States Attorney, Oklahoma City, OK, for Defendant.

ORDER ON MOTION TO RECONSIDER AND TO VACATE JUDGMENT

PAUL B. LINDSEY, Bankruptcy Judge.

BACKGROUND

Debtors commenced their bankruptcy case on April 9, 1993 by filing their voluntary petition under Chapter 13 of the Bankruptcy Code.1 On April 15, 1993, they filed their 1992 federal income tax return, which showed an unpaid balance of $1,236, the amount scheduled by debtors as a debt to the Internal Revenue Service...

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