In Re Forte

DECISION AFTER EVIDENTIARY HEARING

MELANIE L. CYGANOWSKI, Bankruptcy Judge.

Michael Forte (“Forte” or the “Debtor”) filed a voluntary petition for relief under Chapter 11 of the Bankruptcy Code on March 24, 1994. On December 18, 1996, the Debtor moved for an Order reducing claim number 13 filed by the United States Department of the Treasury, Internal Revenue Service (“IRS”). The IRS’ original proof of claim was filed on August 2, 1994 and asserted a pre-petition, unsecured priority claim in • the sum of $68,407.79. Forte objected to the claim and sought to reduce it to the sum of $14,020 on…