Hunt v. United States District Director, Internal Revenue Service (In Re Hunt)

MEMORANDUM OF DECISION

JAMES A. GOODMAN, Bankruptcy Judge.

The debtor filed his Chapter 13 petition on March 23, 1982. In his Chapter 13 statement, the debtor disclosed a priority unsecured debt to the United States of America, acting through the Internal Revenue Service, (“IRS”) as follows:

1979 income tax $2,005.08

1980 income tax $4,226.50

1981 income tax $2,428.00

1981 4th quarter $ 369.93

941 tax _

$9,029.51

The meeting of creditors under 11 U.S.C. § 341 was held on May 6,1982 and November 6, 1982 was scheduled as the last day for filing proofs of claim under Bankruptcy Rule 13-302(e). On April…