In Re Johnson Systems, Inc.

MEMORANDUM OPINION

JACK CADDELL, Bankruptcy Judge.

Johnson Systems, Inc. (“Johnson Systems” or “debtor”) objects pursuant to 11 U.S.C. §§ 502(b) and 505(a) to the amended proof of claim filed by the Internal Revenue Service (“IRS”) in this case to the extent the government assessed penalties against the debtor for failure to timely file a required return, failure to timely pay a tax, and failure to timely make required deposits of taxes pursuant to 26 U.S.C. §§ 6651(a)(1), 6651(a)(2), and 6656(a). The debtor asserts that it is entitled to an abatement of the penalties on the grounds that its…