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IN RE MACHER

No. 00-03659-WSR-11. Civ.A. No. 7:03CV583.

303 B.R. 798 (2003)

In re Roland Harry MACHER, Debtor. United States of America, Appellant, v. Roland Harry Macher, Appellee.

United States District Court, W.D. Virginia, Roanoke Division.

December 2, 2003.

Attorney(s) appearing for the Case

Mark Alan Black, Brumberg Mackey and Wall, Roanoke, VA, for Debtor/Appellee.

John Leslie Brownlee, United States Attorneys Office, Roanoke, VA; and Jason S. Zarin, United States Department of Justice, Tax Division, Washington, DC, for Appellant.

MEMORANDUM OPINION

KISER, Senior District Judge.

Before this court is the appeal of the United States ("Government" or "IRS"), pursuant to 28 U.S.C. § 158(a), from an order of the United States Bankruptcy Court for the Western District of Virginia. By a May 29, 2003, order and corrected opinion of June 5, 2003, the Bankruptcy Court directed the United States to process Debtor Macher's offer in compromise as part of his proposed Chapter 11 reorganization...

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