In Re Carr

ORDER ON MOTION TO DETERMINE SECURED STATUS OF CLAIM OF INTERNAL REVENUE SERVICE

PAUL M. GLENN, Bankruptcy Judge.

THIS CASE came on for hearing on the Motion to Determine Secured Status of Claim of Internal Revenue Service filed by Diana Deane Carr (the “Debtor”). On May 11, 1993, the Internal Revenue Service (“IRS”) filed a proof of claim in the total amount of $64,252.20, of which $64,106.46 is claimed as secured and $145.74 is claimed as unsecured. 1 The Debtor contests the secured portion of the IRS claim because she alleges that it fails to set forth where and when the tax hens were…