In re Goody's LLC

Chapter 11

(Jointly Administered)

OPINION 1

Sontchi, J.

INTRODUCTION

Before the Court is a motion filed by the Debtors2 to enforce the Plan injunctions and to determine the Debtors’ liability for certain employment taxes. Pursuant to the Debtors’ Plan, the Debtors made distributions to employees on behalf of pre-petition wages earned by those employees. As part of the distributions, the Debtors withheld various amounts from those distributions for federal taxes. After the distributions, the Debtors electronically submitted the amounts withheld to the IRS and filed the appropriate tax returns. The…