In Re Root

ORDER

ROLAND J. BRUMBAUGH, Bankruptcy Judge.

THIS MATTER comes before the Court on the Order to Show Cause issued by this Court to the United States of America, Internal Revenue Service (“IRS”) and Mark Rook, an employee of the IRS.

The facts are undisputed. On September 11, 1985, the Debtor filed his Chapter 13 petition. On February 7, 1986, the Debt- or’s Chapter 13 Plan was confirmed. As part of that Plan, counsel for the Debtor was allowed a fee of $750.00 to be paid from the Debtor’s Plan payments. On December 24, 1985, the IRS filed its proof of claim and thus had knowledge of the pending…