In Re Professional Security Services, Inc.

ORDER ON MOTIONS FOR SUMMARY JUDGMENT

ALEXANDER L. PASKAY, Chief Judge.

THIS IS a Chapter 11 case and the matter under consideration is a challenge of the administrative tax claim filed by the United States of America through its agency, the Internal Revenue Service (IRS). The administrative claim is based on FICA and FUTA obligations accrued and unpaid post-petition in the amount of $191,579.06, allegedly the liability of Professional Security Services, Inc. (Debtor), the Debtor in the above-captioned Chapter 11 case.

The Objection to the allowance of the claim is presented for this Court’s…