In Re DuPage Boiler Works, Inc.

FINDINGS OF FACT AND CONCLUSIONS OF LAW WITH RESPECT TO TRUSTEE’S MOTION UNDER 26 U.S.C. § 6658(a)(1) TO BAR ADDITIONS TO TAXES

JACK B. SCHMETTERER, Bankruptcy Judge.

The Trustee has moved pursuant to 26 U.S.C. § 6658(a)(1) to bar any addition to income taxes due from the bankruptcy estate to the United States for reason of failure to timely pay these taxes. The grounds asserted are that estate assets are probably insufficient to pay all administrative expenses. The United States answered contending essentially that if the Court found such probable insufficiency, then the contested increases to…