In Re Pattalochi

ORDER ON OBJECTION TO CLAIM OF INTERNAL REVENUE SERVICE

PETER J. McNIFF, Bankruptcy Judge.

The objection of the debtor, Robert E. Pattalochi, to the proof of claim filed by the United States Department of the Treasury, Internal Revenue Service (IRS) and the United States’ Request for Summary Denial of the objection are before the court on the submissions of the parties. The court concludes there is no genuine issue of material fact and judgment is appropriate as a matter of law.

The debtor, having initially objected to the manner in which the IRS applied previous payments to his federal tax…