In re Shope

Case No. 02-54568, Ch 13 (Judge Preston, June 29, 2006)

Debtors’ filed a Motion for Order Directing the IRS to Consider Debtors’ Offer in Compromise.  Debtors base their argument on the antidiscrimination provisions of §525 and the broad authority in §105.

The Court reviews the conflicting case law interpreting §525 and §105 and finds no authority to order the IRS to process and consider the Debtors’ offer in compromise in either section and therefore denies the Debtors’ Motion.