Hooper v. United States (In re Hooper)

MEMORANDUM OPINION AND ORDER

ROLAND J. BRUMBAUGH, Bankruptcy Judge.

THIS MATTER comes before the Court upon the Parties’ Cross Motions for Summary Judgment. The undisputed facts are as follows.

The Debtor owed approximately $33,-000.00 in back taxes, penalties and interest to the Internal Revenue Service (“IRS”). On or about February 20, 1992, the IRS levied on the debtor’s wages. The Debtor is a salesman paid monthly by Physicians Mutual Insurance Company of Omaha, Nebraska.

On February 28, 1992, the Debtor filed his Chapter 13 petition. The Debtor’s next scheduled pay date from his employer was…