Kuebler v. United States, Internal Revenue Service

ORDER

HENRY WOODS, District Judge.

Background

Leonard Rolfe and Laura Lee Kuebler filed a voluntary bankruptcy petition under Chapter 13 of the Bankruptcy Code on January 20,1989. They listed the Internal Revenue Service (IRS) as a creditor with a pre-petition priority tax claim of $65,025.18 for tax years 1983 through 1988. This claim was designated as a disputed claim, although it is unclear whether the debtors disputed that the IRS had a claim or whether they disputed the amount of the claim.

The original plan provided for payments of $600 per month for 36 months, for a total of $21,600. The…