In Re Grogan

MEMORANDUM OF DECISION ON OBJECTION TO CLAIM

This matter came before the court on Toby and Amy Grogan’s (“the Grogans”) objection to the allowance of a post-confirmation proof of claim filed by the Internal Revenue Service (“the IRS”). The IRS was represented by Bridgette M. Gibson, Esq., Special Assistant U.S. Attorney. The Gro-gans were represented by Spencer P. McGrew, Esq., Faulkner and McGrew, Modesto, California.

The hearing was held in the United States Bankruptcy Court for the Eastern District of California, Modesto Division, before Judge Joseph W. Hedrick, Jr., on February 10, 1993. At the hearing, the IRS submitted a written response to the Gro-gans’ objection. Debtors’ counsel requested fifteen days to reply to the IRS’ response. , IRS requested an additional fifteen days to answer the Grogans’ reply. Both requests were granted. Time for the filing of briefs having expired, the matter is deemed submitted, and the court now renders this decision.

BACKGROUND AND FACTS

On September 21, 1990, the Grogans filed for Chapter 13 reorganization; they voluntarily dismissed the case six months later on February 27, 1991. The Grogans filed their second Chapter 13 petition on…