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IN RE CHRISTIE

BAP No. WY-98-062, Bankruptcy No. 98-10049.

233 B.R. 110 (1999)

In re Vincent Worth CHRISTIE, also known as Worth Christie, and Carolyn G. Christie, Debtors. Vincent Worth Christie and Carolyn G. Christie, Appellants, v. Randy Royal, Chapter 7 Trustee, Appellee.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

May 13, 1999.

Attorney(s) appearing for the Case

Submitted on the briefs:*

Stephen R. Winship of Winship & Winship, P.C., Casper, Wyoming, for Appellants.

Randy L. Royal, pro se.

Before PUSATERI, BOHANON, and CORNISH, Bankruptcy Judges.

OPINION

PUSATERI, Bankruptcy Judge.

Debtors Vincent and Carolyn Christie ("the Debtors") appeal the bankruptcy court's order denying their motion to compel the chapter 7 trustee to withdraw an IRS tax refund intercept and to turn over to the Debtors any funds intercepted.

I. Background

The facts are not in dispute. The Debtors are self-employed, calendar-year taxpayers, but they did not pay any estimated taxes to the Internal...

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