In re Chitmon

ORDER

JAMES G. MIXON, Bankruptcy Judge.

On August 30, 2011, Michael and Sandy Chitmon (Debtors) filed a voluntary petition for relief under the provisions of Chapter 13 of the United States Bankruptcy Code. The IRS filed a claim in this case in the sum of $88,158.25; the secured portion was in the amount of $9,162.50 and the unsecured portion was in the amount of $79,031.75. On November 15, 2011, the Debtors filed an objection to the claims of the Internal Revenue Service (IRS). The IRS filed a response to the objection on January 26, 2012. A hearing was held on May 18, 2012, and the matter was…