District Court, D. Kansas December 3, 1997, No. CIV. A. 97-4084-DES; Bankruptcy No. 95-41264-13 (Weber v. Internal Revenue Service (In re Weber))

MEMORANDUM AND ORDER

SAFFELS, Senior District Judge.

This matter is before the court on appeal by the plaintiffs, Michael and Edlyna Weber, *888from an order of the Bankruptcy court filed on March 3,1997.

1. BACKGROUND

In 1995, the Internal Revenue Service (IRS) notified Michael Weber that it intended to collect $46,149.