Putnam v. United States (In Re Putnam)

MEMORANDUM OPINION AND ORDER

H. CLYDE PEARSON, Chief Judge.

The issue before the court is whether the Internal Revenue Service (“IRS”), the defendant, is entitled to the interest and penalties asserted on its proof of claim filed in this case. The parties have stipulated the facts.

The debtors previously filed a Chapter 13 petition in this Court on November 23, 1982. The debtors at that time did not object to the claim of the IRS filed therein. Debtors made payments through their Plan to the IRS during the previous case in the total amount of $7,033.00. On April 5, 1988 the debtors received a…