Jackson v. Internal Revenue Service (In Re Jackson)

DECISION AND ORDER

ROSS W. KRUMM, Chief Judge.

The issue before the Court is whether the Internal Revenue Service’s amended proofs of claim are time-barred with respect to unpaid income taxes and the trust fund recovery penalty (100% penalty) against the Debt- or for unpaid withholding taxes of RBJ Coal Co., Inc., and whether the Internal Revenue Service (IRS) shall have leave to amend its proofs of claim. On October 17, 1997, a pretrial conference was held by telephone conference call. At that time, the trial in this adversary proceeding was set for January 15, 1998. It is necessary to resolve…