DeHart v. United States (In Re Metropolitan Metals, Inc.)

OPINION AND ORDER

THOMAS C. GIBBONS, Bankruptcy Judge:

The plaintiff, Charles J. DeHart, III, Trustee for Metropolitan Metals, Inc., (Metropolitan) commenced this proceeding requesting an order be entered against the United States of America through the Department of Internal Revenue Service (IRS) to compel the IRS to pursue assets of Joseph F. Enos and Caroline Enos to satisfy tax liabilities of the Enoses to the IRS before proceeding against assets of the debtors’ estate. For the reasons set forth herein, we deny the plaintiff’s request to compel the IRS to satisfy tax claims against the…