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IN RE SHELLY

No. 11-51275.

458 B.R. 740 (2011)

In re Timothy Harold SHELLY, Carol Lynn Shelly, Debtor(s).

United States Bankruptcy Court, N.D. Ohio, Eastern Division.

September 28, 2011.

Attorney(s) appearing for the Case

Christine Corzin , Akron, OH, for Debtors.

Edward J. Murphy , Counsel to the IRS Keith Rucinski, Chapter 13 Trustee.

MEMORANDUM OPINION RE: MOTION TO DISMISS

MARILYN SHEA-STONUM, Bankruptcy Judge.

This matter is before the Court on a motion to dismiss this chapter 13 bankruptcy case filed by the United States of America (Internal Revenue Service) (the "IRS") [docket # 34] (the "Motion to Dismiss"); debtors' response to the Motion to Dismiss [docket #40]; the reply of the IRS to debtors' response [docket # 47] and debtors' response to the IRS's reply [docket #51]. A hearing...

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