Imel v. United States, Internal Revenue Service (In re Imel)

ORDER GRANTING MOTION TO REALIGN PARTIES

LEIF M. CLARK, Bankruptcy Judge.

CAME ON for consideration the foregoing matter. Plaintiff seeks to realign the parties in this litigation, casting the United States as the party plaintiff. Defendant United States objects.

As a general rule, trial courts enjoy the discretion to realign parties as necessary, according to their actual interests in the litigation. United States v. Fidelity & Guaranty Co. v. Thomas Solvent Co., 955 F.2d 1085, 1089 (6th Cir.1992); Zum Industries, Inc. v. Acton Construction Co., 847 F.2d 234, 236 (5th. Cir.1988). The difficulty…