IRS is entitled to relief from the stay after confirmation to setoff prepetition tax claim against tax refund because debtor has failed to offer adequate protection for the refund. "The debtors did not submit any evidence at the hearing that they could provide the IRS with additional adequate protection of the [$299 tax refund]….If the debtors are going to use the $299 for ordinary living expenses, the debtors must offer new collateral or make cash payments to the IRS equal to the diminution in the value of the collateral as the debtors spend the money. The debtors' argument that the plan payments will pay the IRS's claim in full and therefore constitutes adequate protection of the IRS's setoff right is without merit."

In Re Eynetich, 98 B.R. 966 (Bankr. D. Neb. 1988) 

Debtor has burden to prove that home is necessary to an effective reorganization under 11 U.S.C. § 362(d)(2). Where debtor produces no evidence, the mortgage holder is entitled to relief from the stay