In Re Program Management & Design Associates, Inc.

MEMORANDUM ON OBJECTION TO CLAIM OF THE UNITED STATES

HAROLD LAVIEN, Bankruptcy Judge.

This matter comes before the Court on the debtor’s objection to the Internal Revenue Service’s unsecured claim for pre-petition penalties. The debtor, Program Management and Design Associates, Inc., (Program Management) had its Chapter 11 plan confirmed by this court on April 23, 1982. The Internal Revenue Service filed a proof of claim on March 3, 1982 and an amended proof of claim on October 14, 1982. In the amended proof of claim, the United States claims $22,010.54 as a priority claim and pre-petition…