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IN RE QUILLARD

Bankruptcy No. 92-10388.

150 B.R. 291 (1993)

In re Francis QUILLARD, Lucia Quillard, Debtors. Francis QUILLARD, Lucia Quillard, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, D. Rhode Island.

January 15, 1993.

Attorney(s) appearing for the Case

Russell D. Raskin, Raskin & Berman, Providence, RI, for debtors/plaintiffs.

Everett C. Sammartino, Asst. U.S. Atty., Providence, RI, Scott H. Harris, Trial Atty., Tax Div., U.S. Department of Justice, Washington, DC, for the U.S.

DECISION AND ORDER

ARTHUR N. VOTOLATO, Bankruptcy Judge.

The Chapter 7 Debtors, Francis and Lucia Quillard, filed an adversary proceeding seeking to avoid as preferential transfers, two pre-petition Internal Revenue Service tax levies on Lucia Quillard's individual retirement accounts (IRA's). Before us is the United States' motion to dismiss the Debtors' complaint.

TRAVEL AND BACKGROUND

The IRS has filed two federal tax liens against the...

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