Douglas Ernest Jividen and Cathy Sue Jividen

SIGNED THIS: October 27, 2022 Thomas L. Perkins United States Chief Bankruptcy Judge UNITED STATES BANKRUPTCY COURT CENTRAL DISTRICT OF ILLINOIS IN RE: ) ) DOUGLAS ERNEST JIVIDEN and ) Case No. 17-90605 CATHY SUE JIVIDEN, ) ) Debtors. ) OPINION This Chapter 13 case is before the Court on the motion to modify the confirmed plan or to dismiss the case filed by the Chapter 13 Trustee, Marsha Combs-Skinner, seeking modification of the confirmed plan to include a priority tax claim filed by the Internal Revenue Service more than four years after confirmation of the plan, and on the Debtors’…