In Re Roberts

OPINION AND ORDER

ARTHUR N. VOTOLATO, Bankruptcy Judge.

Heard on: (1) the Chapter 13 Trustee’s Motion to Dismiss this confirmed Chapter 13 case; and (2) the Debtors’ Motion for entry of discharge or in the alternative, for a hardship discharge pursuant to 11 U.S.C. § 1328(b). The Trustee argues that the Debtors’ plan is incapable of completion, in light of an IRS tax obligation in excess of $42,000 incurred through Mr. Roberts’ failure to pay post-petition trust fund taxes. In response, the Debtors argue that they are entitled to a discharge because they have made all payments called for under…