In Re R.L. Inge Development Corp.

MEMORANDUM OPINION

BLACKWELL N. SHELLEY, District Judge.

This matter is before the Court upon the request of R.L. Inge (“Inge”) for an order of this Court directing that payments made by R.L. Inge Development Corp. (“Debtor”) to the Internal Revenue Service (“I.R.S.”) be applied to the I.R.S.’ statutorily secured tax liens prior to being applied to other tax debts owed to the I.R.S. by the Debtor. Upon the convening of a hearing on the request for an order, and after consideration of briefs filed by counsel and oral argument on the issues, this Court makes the following findings of fact and…