In re Moore

ORDER ON DEBTORS’ MOTION TO CONVERT

Melvin S. Hoffinan, U.S. Bankruptcy Judge

Upon consideration of the debtors’ motion to convert this chapter 7 case to chapter 13 pursuant to Bankruptcy Code § 706 and the oppositions thereto filed by the chapter 7 trustee and the statement in support of the trustee’s opposition filed by the IRS, the oppositions are overruled and the motion is ALLOWED.

As the trustee correctly points out, a debtor’s right to convert a case from chapter 7 to chapter 13 is not absolute. In Marrama v. Citizens Bank of Massachusetts, 549 U.S. 365, 374, 127 S.Ct. 1105, 166 L.Ed.2d…