In re Ready

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND MEMORANDUM OPINION

PAUL M. GLENN, Bankruptcy Judge.

THIS CASE came before the Court for final evidentiary hearing to consider the Motion for Order to Show Cause filed by the Debtors, Thomas Gene Ready and Barbara M. Ready.

The Debtors filed a petition under chapter 7 of the Bankruptcy Code on May 14, 1999, and received their Discharge on *260August 26, 1999. In the Motion under consideration, the Debtors assert that the Internal Revenue Service (IRS) willfully-violated the permanent injunction contained in the Discharge by virtue of its failure to release a…