In Re Parffrey

FINDINGS AND CONCLUSIONS CONCERNING MOTION BY UNITED STATES TO DISMISS (doc # 35)

WESLEY W. STEEN, Bankruptcy Judge.

The United States of America, Internal Revenue Service (“IRS”) has moved to dismiss this case 1 because the Debtor failed to file postpetition federal income tax returns and has incurred postpetition income tax liability for the entire period that he was in bankruptcy under chapter 13. In response to the IRS motion to dismiss, the Debtor prepaid the remaining installments due under his chapter 13 plan and contends that the Court must award a discharge and close the case, rather…