MEMORANDUM OF DECISION
TERRY L. MYERS, CHIEF JUDGE.
BACKGROUND AND FACTS
Central idaho forest products, inc. ("debtor") filed a chapter 11 petition on may 25, 2001. the case was converted to chapter 7 on july 2, 2001. the chapter 7 trustee, ford elsaesser ("trustee"), issued a "no asset" report on december 7, 2001, and the case was closed on january 3, 2002. it was reopened on the trustee's request on april 1, 2004. doc. no. 46.
A.
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