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IN RE LYBRAND

No. 6:04-bk-78412.

338 B.R. 402 (2006)

In re. Anthony H. LYBRAND and Micki Jo Lybrand, Debtors.

United States Bankruptcy Court, W.D. Arkansas, Hot Springs Division.

March 9, 2006.

Attorney(s) appearing for the Case

Annabelle Patterson, Dickerson Law Firm, Hot Springs, AR, for Debtors.

ORDER

JAMES G. MIXON, Bankruptcy Judge.

On this date, the Court considers the objection to confirmation of plan filed by the United States of America, by and through its agency, the Internal Revenue Service ("IRS"), on June 13, 2005, and a motion to lift the automatic stay to set off a tax refund filed by the IRS on June 14, 2005. Anthony and Micki Lybrand ("Debtors") do not object to the motion to lift the automatic stay. The issue at bar is whether...

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