In re Simms

MEMORANDUM OPINION AND DECISION

RICHARD L. SPEER, Bankruptcy Judge.

This cause comes before the Court upon Debtor’s Objection to the Amended Proof of Claim filed by the Internal Revenue Service (hereafter “IRS”); the United States’ Opposition to Debtors’ Objection to Proof of Claim; and the supplemental memoranda filed by both parties. This Court has reviewed the arguments of Counsel, exhibits, relevant statutory and case law, as well as the entire record of the case. Based upon that review and for the following reasons, this Court finds that Debtor’s Objection to IRS’s claim shall be Overruled.