In Re Gilliam

ORDER

JOHN E. WAITES, Bankruptcy Judge.

This matter comes before the Court upon the motion of the Debtor, William Jeffrey Gilliam, to Convert the Case from Chapter 7 to Chapter 11 and the Debtor’s Objections to Claims of the United States Internal Revenue Service (“IRS”) and the South Carolina Department of Revenue (“SCDOR”). 1 This Court has jurisdiction pursuant to 28 U.S.C. § 1334 and this is a core proceeding pursuant to 28 U.S.C. § 157(b)(2). Pursuant to Fed.R.Civ.P. 52, which is made applicable to this proceed ing by Fed. R. Bankr.P. 7052, the Court makes the following Findings of Fact…