J.J. Re-Bar Corp. v. United States (In Re J.J. Re-Bar Corp.)

OPINION

DUNN, Bankruptcy Judge.

The appellant, J.J. Re-Bar Corporation, Inc. (“JJ Re-Bar”), appeals the bankruptcy court’s denial of its motion 1) to enforce provisions of the order confirming its chapter 11 2 plan and 2) to hold the Internal Revenue Service (“IRS”) in contempt for seeking to collect “trust fund” tax liabilities from JJ Re-Bar’s officers as “responsible persons.” We AFFIRM.

I. FACTUAL BACKGROUND

The facts in this appeal are not in dispute. JJ Re-Bar filed a chapter 11 petition on January 30, 1998. Postpetition, JJ Re-Bar continued to operate its business in chapter 11 as a debtor…