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  5. 67 B.R. 1014 (1986)
 

IN RE WILLARDO

Bankruptcy Nos. HK-88-00411, HK 85-02207, NK 84-02053 and HK-84-00448, Adv. Nos. 86-0533, 86-0384 and No. 0495.

67 B.R. 1014 (1986)

In re Anthony L. WILLARDO, Marilyn J. Willardo, Debtors. Anthony J. WILLARDO, Marilyn J. Willardo, Plaintiffs, v. UNITED STATES of America, Defendant. In re Rusty Dean COLE, Coleen R. Cole, Debtors. Rusty Dean COLE, Coleen R. Cole, Plaintiffs, v. UNITED STATES of America, Defendant. In re Albert W. PATRICK, Delores M. Patrick, Debtors. Albert W. PATRICK, Delores M. Patrick, Plaintiffs, v. UNITED STATES of America, Defendant. In re Wayne and Judith WILSON, Debtors.

United States Bankruptcy Court, W.D. Michigan.

December 16, 1986.

Attorney(s) appearing for the Case

Edward Read Barton, P.C., Allegan, Mich., Attorney for the plaintiffs.

Edith A. Landman, Asst. U.S. Atty., Grand Rapids, Mich., for defendant.

Joseph A. Chrystler, Kalamazoo, Mich., Chapter 13 Trustee.

Before NIMS, HOWARD and HEITMAN, Bankruptcy Judges.

MEMORANDUM

The issue in these cases is whether the court should abrogate certain rules of procedure which were adopted in this jurisdiction in November of 1981.

In 1981, the bankruptcy court in this jurisdiction was approached by the Internal Revenue Service ("IRS") and encouraged to adopt a uniform rule of procedure governing the disbursement of tax refund checks to Chapter 13 debtors. The IRS proposed the adoption of a special rule because of the administrative...

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