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IN RE ALLISON

Bankruptcy No. 97-12264-7, Adversary No. 98/00102.

232 B.R. 195 (1998)

In re Ronald J. ALLISON and Martha J. Allison, Debtors. Ronald J. Allison and Martha J. Allison, Plaintiffs, v. United States of America, Internal Revenue Service and Boilermaker-Blacksmith National Pension Trust, Defendant.

United States Bankruptcy Court, D. Montana, Butte Division.

December 4, 1998.

Attorney(s) appearing for the Case

Karl J. England, Attorney at Law, Missoula, MT, for Boilermaker-Blacksmith National Pension Trust.

Ronald Jesse Allison, Martha J. Allison, Forsyth, MT, Pro se.

Victoria Francis, Assistant U.S. Attorney, Billings, MT, for IRS.

ORDER

JOHN L. PETERSON, Bankruptcy Judge.

In this adversary proceeding, self-declared "non-taxpayers," and Chapter 7 debtors ("Debtors") filed a Complaint attacking the levy by the United States of America, Internal Revenue Service ("IRS") on the Debtors' pension payments. Debtor Ronald J. Allison ("Allison") was employed in the 1980s and was a member of the Boilermaker's Union. During his years of employment, Allison made contributions to the Defendant...

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