In re Black

ORDER OVERRULING DEBTOR’S OBJECTION TO THE CLAIM OF THE INTERNAL REVENUE SERVICE FOR UNPAID TAXES, PENALTIES AND INTEREST FOR THE 1987 TAX YEAR

MARY D. SCOTT, Bankruptcy Judge.

Now before the Court is debtor’s Objection to the Claim of the Internal Revenue *107Service (“IRS”) for unpaid taxes, penalties and interest for the 1987 tax year. On October 18, 1990, this matter came on for hearing, at which time both parties informed the Court that the issues could be decided upon a Joint Stipulation of Facts and Briefs. Martha G. Hunt, Esq. appeared on behalf of the debtor. Karen R. Osborne, Esq.…