ALAN M. AHART, United States Bankruptcy Judge
The "Notice of Motion to Dismiss Plaintiff's Adversary Complaint" ("Motion to Dismiss") filed by defendant, the United States of America (Internal Revenue Service), came on for hearing before the Court, the Honorable Alan M. Ahart, United States Bankruptcy Judge, presiding, on the date, time, and place noted above. Richard G. Stack, Assistant United States Attorney, appeared on behalf of defendant, the United States of America (Internal Revenue Service), in support of the Motion to Dismiss, and plaintiffs and former Chapter 13 Debtors Leroy Compton and Amelda Compton ("plaintiffs") appeared in pro per in opposition to the Motion to Dismiss. Appearances were made by other parties on a related motion to dismiss complaint set for hearing on the same date and time, as noted in the record.
Wherefore, based upon the papers presented by the parties, oral argument, and all matters which are properly part of the record, IT IS ORDERED, ADJUDGED, AND DECREED that:
1. The Motion to Dismiss is hereby granted.
2. Accordingly, plaintiffs' complaint and action is hereby dismissed for lack of subject matter jurisdiction and mootness, without leave to file an amended complaint. The specific basis for dismissal is as follows:
a. The Bankruptcy Court lacks subject matter jurisdiction over this action because the issues raised in plaintiffs' complaint and action are nearly identical to those raised in the Objection and Amended Objection to the proofs of claims of the Internal Revenue Service ("IRS" or "Service") that plaintiffs filed in this bankruptcy case on August 4 and 31, 1998. On
October 8, 1998, this Court entered an "Order Overruling Debtors' Objection and Amended Objection to Proofs of Claim of Internal Revenue Service" ("October 8, 1998 Order") regarding the Objection and Amended Objection. The October 8, 1998 Order is the subject of bankruptcy appeals filed by plaintiffs, which presently are pending before the United States District Court, as Case Nos. CV 98-8851-R and CV 98-8872-R. Plaintiffs' filing of those appeals divested this Court of jurisdiction over this bankruptcy case.
b. Plaintiffs' complaint and action also has been mooted by this Court's dismissal of plaintiffs' Chapter 13 bankruptcy case pursuant to the "Order Dismissing Chapter 13 Petition for Failure to Meet Requirements of
11 U.S.C. § 1325" that this Court entered on
October 5, 1998 ("October 5, 1998 Order"). As such, plaintiffs' complaint and adversary action does not present a live "case or controversy." Plaintiffs also filed an appeal from the October 5, 1998 Order, which presently is pending before the United States District Court, as Case No. CV 98-8851-R.
IT IS SO ORDERED.