In re Kaiser

ORDER

JAMES J. BARTA, Bankruptcy Judge.

This matter concerns the objection by Patricia G. Kaiser (“Debtor”) to the proof of claim filed on behalf of the United States Internal Revenue Service (“IRS”). The trial was conducted on March 13, 1995. The IRS had previously filed a timely response to the Debtor’s objection. Following the trial, the matter was submitted to the Court on the record as a whole.

This is a core proceeding pursuant to Section 157(b)(2)(A) and (0) of Title 28 of the United States Code. The Court has jurisdiction over the parties and this matter pursuant to 28 U.S.C. Sections…