Gust v. United States Ex Rel. Internal Revenue Service (In Re Gust)

ORDER

JOHN S. DALIS, Chief Judge.

The debtor, Costas J. Gust (“Debtor”), objects to the secured status of the claim filed by the United States of America acting by and through the Internal Revenue Service, (“IRS”). Based upon the submitted stipulations of facts and documents, the letter briefs submitted by the parties, and applicable authorities, Debtor’s objection to the status of the claim of the IRS as secured is overruled.

On May 25,1989, the IRS assessed a Trust Fund Recovery Penalty in the amount of $18,413.85, plus statutory interest, against the Debtor. This assessment was made against…