Wiles v. United States (In Re Wiles)

ORDER

ROBERT J. WOODSIDE, Chief Judge.

The background for this Order is as follows:

On May 8, 1992, Debtors filed a petition for reKef under Chapter 7 of the Bankruptcy Code. The Chapter 7 Trustee filed a report of no distribution, and a discharge was entered on November 23, 1992. On November 9, 1993, Debtors filed a motion to avoid a statutory lien in favor of The United States of America, Internal Revenue Service (“IRS”). Debtors sought and obtained a default judgment on IRS’s failure to respond to the motion; however, concurrently with the entry of the default Order, the IRS filed an answer,…