In Re Bryant

MEMORANDUM OPINION

D. MICHAEL LYNN, Bankruptcy Judge.

Before this court is Debtors’ Motion to Hold the Internal Revenue Service in Contempt and Impose Sanctions (the “Motion”) and the motion of the Internal Revenue Service to quash the Motion (the “IRS” and the “IRS Motion”). Together with briefs filed by each of Debtors (“Debtors’ Brief’) and the IRS (“IRS Brief’), the parties have submitted a Stipulation of Facts (the “Stipulation”). The IRS has also submitted the affidavit of Ahtatcha Hendrix, an IRS employee (the “Hendrix Affidavit”). At a hearing on December 29, 2005, the parties agreed…