In Re Fiels

MEMORANDUM OF DECISION

DUNCAN W. KEIR, Bankruptcy Judge.

Background

David Luke Fiels and Joanne Aleia Fiels (“Debtors”) filed a voluntary petition under Chapter 13 on September 5, 2000. The Internal Revenue Service (“IRS”) filed a claim for unpaid 1995 and 1996 federal income taxes, designating $11,046.56 of the total claim as an unsecured priority claim under 11 U.S.C. § 507(a)(8).

The Debtors objected to the priority claim of the IRS contending that the tax liabilities at issue were too old to qualify for priority treatment as more than three years had passed since such returns were last due.…