Skiba v. Internal Revenue Service (In Re Roth)

OPINION

WARREN W. BENTZ, Bankruptcy Judge.

Introduction

Robert Q. Roth, Jr. (“Debtor”) filed a voluntary Petition under Chapter 11 of the Bankruptcy Code on April 13, 2001. By Order dated January 9, 2002, the case was converted to a proceeding under Chapter 7. Gary V. Skiba, Esq. (“Trustee”) serves as Chapter 7 Trustee.

The Internal Revenue Service, United States of America (“IRS”) filed Proof of Claim No. 21 (the “Claim”). The Claim is in the total amount of $398,423.90, which is broken down as a secured claim of $295,789.10, an unsecured priority claim of $98,067.57, and a general unsecured…