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IN RE UZIALKO

No. 05-19978 SR.

339 B.R. 579 (2006)

In re Warren UZIALKO and Ellen Uzialko, Debtors.

United States Bankruptcy Court, E.D. Pennsylvania.

March 29, 2006.

Attorney(s) appearing for the Case

Richard B. Gelade, Trenton, NJ, for Debtors.

OPINION

STEPHEN RASLAVICH, Bankruptcy Judge.

I. Introduction

Before the Court is the Debtors' Motion to Compel IRS to Consider Offer in Compromise. In their Motion, the Debtors seek to compel the United States of America, on behalf of its agency, the Internal Revenue Service (the "IRS") to consider an offer-in-compromise submitted by the Debtors to the IRS during the pendency of this...

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