United States Bankruptcy Court, D. Idaho September 26, 1995, 19-40223 (In Re Lawson)

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MEMORANDUM OF DECISION

ALFRED C. HAGAN, Bankruptcy Judge.

Presently before the Court is the Internal Revenue Service’s (IRS) motion for relief from the Code § 362 automatic stay to offset a tax refund owed to the Debtors.

Factual Background

Gary Lawson and Linda Lawson (the “Debtors”) filed their petition for relief under chapter 13 of Title 11 of the United States Code on February 10, 1995.