Washington v. Internal Revenue Service (In re Washington)

MEMORANDUM AND ORDER

LAMAR W. DAVIS, Jr., Chief Judge.

The trial of the above case was held on February 2,1994. After consideration of the evidence and applicable authorities I make *418the following Findings of Fact and Conclusions of Law.

FINDINGS OF FACT

Debtor’s Chapter 13 case was filed March 9, 1992. Debtor properly scheduled the Internal Revenue Service (“IRS”) as a creditor in her case, and on March 10, 1992, the IRS received notice of the pendency of her case pursuant to notice issued by the Clerk of this Court. The IRS timely filed a proof of claim in Debtor’s ease indicating that it held…