In Re Uzialko

Opinion

STEPHEN RASLAVICH, Bankruptcy Judge.

I. Introduction

Before the Court is the Debtors’ Motion to Compel IRS to Consider Offer in Compromise. In their Motion, the Debtors seek to compel the United States of America, on behalf of its agency, the Internal Revenue Service (the “IRS”) to consider an offer-in-compromise submitted by the Debtors to the IRS during the pendency of this case. The IRS opposes the Motion. The Court held a hearing on this matter on March 3, 2006. For the reasons stated herein, the Court will deny the Debtors’ Motion.

II. Background

The Debtors in this case filed a…