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IN RE COMER

Bankruptcy No. 07-70908. Adversary No. 07-07062.

386 B.R. 607 (2008)

In re Mark Edward COMER Carla Jean Comer, Debtors Mark Edward Comer, Carla Jean Comer, Plaintiffs v. United States Social Security Administration, Defendant.

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

April 18, 2008.

Attorney(s) appearing for the Case

Mark S. Lewis, Christiansburg, VA, for Plaintiffs.

Social Security Administration, pro se.

Thomas L. Eckert, Office of the U.S. Attorney, Roanoke, VA, for Defendant.

DECISION AND ORDER

ROSS W. KRUMM, Bankruptcy Judge.

At Roanoke in said District this 18th day of April, 2008:

The matter before the court is a complaint proceeding instituted by the abovecaptioned Debtors for recovery of a setoff by the United States Social Security Administration (herein the SSA) of the Debtors' federal tax refund for the calendar year 2006 against indebtedness owed to the SSA for...

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