Frank Thomas Vallot and Barbara Butler Vallot

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF LOUISIANA § IN RE: § CASE NO: 20-12108 § FRANK AND BARBARA VALLOT, § CHAPTER 11 § DEBTORS. § SECTION A § ORDER AND REASONS On October 18, 2021, this Court held an evidentiary hearing (the “Hearing”) to resolve the Objection to IRS Proof of Claim (the “Claim Objection”), [ECF Doc. 91], filed on June 29, 2021, by Debtors Frank and Barbara Vallot, and the Response to the Claim Objection filed on July 21, 2021, by the Internal Revenue Service, Department of the Treasury (“IRS”), [ECF Doc. 101]. At the close of the evidence, the Court took the…