Matter of Youngcourt

ORDER ON OBJECTION TO PROOF OF CLAIM

THOMAS E. BAYNES, Jr., Bankruptcy Judge.

THIS CAUSE came to be heard on an Objection to the Proof of Claim filed by the Internal Revenue Service (IRS) for income tax deficiencies. The matter under consideration is whether the claim has priority pursuant to 11 U.S.C. § 507(a)(7).

On July 31, 1986, John F. and Nadene Youngcourt (Debtors), filed a Chapter 13 Bankruptcy petition. Two Chapter 13 Plans were subsequently filed. The first Plan was filed on August 19, 1986. The second Plan, filed September 5, proposed payment to the IRS, as unsecured creditor, a…