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IN RE LANHAM

No. 05-10498 EEB.

346 B.R. 211 (2006)

In re Grover Donald LANHAM, Debtor.

United States Bankruptcy Court, D. Colorado.

March 24, 2006.

Attorney(s) appearing for the Case

Gregory S. Bell, Fort Collins, CO, for Debtor.

ORDER OF DISMISSAL

ELIZABETH E. BROWN, Bankruptcy Judge.

THIS MATTER comes before the Court on the Motion to Dismiss Case ("Motion"), filed by the Internal Revenue Service ("IRS") and the Chapter 13 Trustee ("Trustee"). Following an evidentiary hearing, the Court FINDS and CONCLUDES as follows:

A. Background

This is not the Debtor's first bankruptcy case. In March, 2001, he filed a Chapter 7 case. At the time, the IRS was pursuing...

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