Schibilsky v. United States, Department of the Treasury, Internal Revenue Service (In Re Schibilsky)

ORDER

JOYCE BIHARY, Bankruptcy Judge.

This matter is before the Court on a motion for summary judgment filed by defendant United States of America, on behalf of the Internal Revenue Service (the “IRS”). Debtor Hanne Marie Schibilsky filed this adversary proceeding against the United States objecting to the proof of claim filed by the IRS in debtor’s Chapter 13 case. This is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(B).

The essence of the defendant’s motion for summary judgment is that there is no basis upon which the plaintiffs objections could be granted. Early in the ease, the United…