In Re Evoli

ORDER ON (1) DEBTOR’S OBJECTION TO PROOF OF CLAIM OF INTERNAL REVENUE SERVICE, (2) MOTION BY UNITED STATES FOR SUMMARY JUDGMENT, AND (3) DEBTOR’S MOTION FOR SUMMARY JUDGMENT

PAUL M. GLENN, Bankruptcy Judge.

THIS CASE came before the Court for hearing to consider (1) the Objection to Proof of Claim of Internal Revenue Service filed by the Debtor, Judith Ann Evoli, (2) the Motion by United States for Summary Judgment on Debtor’s Objection to Proof of Claim, and (3) the Debtor’s Motion for Summary Judgment on Objection to Proof of Claim of the Internal Revenue Service.

The United States filed a…