In Re Looking Glass, Ltd.

MEMORANDUM OPINION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes to be heard on the motion 1 of the Debtor and Thomas Moseley (“Moseley”), a corporate officer of the Debtor, for an order directing the United States of America by and through its Internal Revenue Service (the “IRS”) to apply payments made to it through the bankruptcy case to certain of the Debtor’s tax obligations. For the reasons set forth herein, the Court, having considered all of the evidence adduced at trial, does hereby deny the motion.

I. JURISDICTION AND PROCEDURE

The Court has jurisdiction to entertain this motion…