In Re Senise

ORDER AND OPINION

Wm. THURMOND BISHOP, Bankruptcy Judge.

This contested matter is before the Court on debtor’s objection to the tax claim of the United States. The debtor, Quentin Senise, is indebted to the United States for various prepetition federal income taxes and civil penalties. He filed a Chapter 13 petition on or about September 8, 1995, and the United States filed a claim in the case that listed tax liabilities as follows:

Date Tax Period Assessed Date of Total Lien Notice Amount *

income 1989 6/10/91 6/30/92 7,216.71

income 1990 6/27/91 6/30/92 26,580.54

income 1991 10/5/92 2/04/93…