In Re Shotwell

OPINION

HENRY L. HESS, Jr., Chief Judge.

This matter came before the court upon the debtor’s objection to claim # 1 of the Internal Revenue Service (“IRS”). The debtor is represented by Magar E. Magar of Portland, Oregon and the IRS is represented by Karen E. Stratton, Special Assistant U.S. Attorney for the District of Oregon.

Findings of Fact

The following facts do not appear to be disputed. This case was filed on 11-3-89. The IRS filed a claim for $67,767.62 representing the debtor’s 1979-87 income tax liabilities. $21,533.38 of the claim of IRS is filed as an unsecured, priority claim for tax…