In re Continuing Legal Education Satellite Network, Inc.

OPINION

LARRY L. LESSEN, Chief Judge.

The issue before the Court is whether the Illinois Department of Revenue properly filed an amendment to a timely filed claim or an untimely new claim.

The Debtor, Continuing Legal Education Satellite Network, Inc., filed its petition pursuant to Chapter 11 of the Bankruptcy Code on May 19, 1992. The Illinois Department of Revenue was listed as an unsecured priority creditor with a fixed and liquidated claim of $529.20 for 1992 first quarter Illinois withholding taxes. The Department of Revenue was included on the original creditor matrix and served with the…