Michael Thomas Miller and Lora Niblack Miller

gebatltins. [SG Coe Sa □□□ SIGNED this 26 day of October, 2021. Merge as | i □ eS a □□□ << Judge IN THE UNITED STATES BANKRUPTCY COURT FOR THE MIDDLE DISTRICT OF GEORGIA COLUMBUS DIVISION In re: ) ) MICHAEL AND LORA MILLER ) CHAPTER 13 PROCEEDING ) Debtors. ) Case Number: 19-40964-JTL MEMORANDUM OPINION ON THE DEBTORS’ OBJECTION TO THE IRS’S PROOF OF CLAIM The above-styled case came before the Court on the Debtors’ objection to the proof of claim filed by the Internal Revenue Service (“IRS.”) Debtors’ Obj. to Claim, Doc No. 15. The parties disagree as to the priority status of the portion of…