Peter Paul Kowalczyk, Jr.

UNITED STATES BANKRUPTCY COURT DISTRICT OF NORTH DAKOTA In Re: Bankruptcy No. 15-30149 Peter Paul Kowalczyk, Chapter 7 Debtor. / ORDER OVERRULING CENTRAL TRENCHING’S OBJECTION TO IRS PROOF OF CLAIM I. Background On April 18, 2015, Debtor filed a voluntary petition under Chapter 7 of the Bankruptcy Code. Doc. 1. The Internal Revenue Service and Creditor Central Trenching, Inc. were among five creditors that filed proofs of claim. The IRS’s amended claim identifies total tax liabilities of $130,247.45 for tax years 2011-2014, with a priority claim of $119,534.10. Claim No. 1-3. Central…