Reisher v. International Revenue Service (In Re Reisher)

MEMORANDUM

ROBERT J. WOODSIDE,

Chief Judge.

This matter involves a rather unique factual situation. Walter Wayne Reisher and Lois Marie Reisher (Debtors) had their Chapter 11 Plan confirmed by Order of this Court dated May 17, 1988. The plan calls for monthly payments to the Internal Revenue Service (IRS). The Debtors were constantly delinquent in their payment to the IRS. On July 6, 1992 and August 11, 1992 the IRS sent final notices of intent to levy. The July 6, 1992, notice informed the Debtors that they owed delinquent plan payments in the amount of $1,028.95. The August 11, 1992 notice…