In Re Pt-1 Communications, Inc.

DECISION

CARLA E. CRAIG, Bankruptcy Judge.

This matter comes before the Court on the motion of the Liquidating Trustee (the “Trustee”) of the Liquidating Trust U/A/W PT-1 Communications, Inc., PT-1 Long Distance, Inc., and PT-1 Technologies, Inc. (“Liquidating Trust”) for summary judgment expunging the proof of claim of the Internal Revenue Service (“IRS”). The IRS’s proof of claim seeks taxes, interest and penalties for the period March 9, 2001 through December 31, 2001, in the aggregate amount of $1,051,126.50 and for the tax year ending December 31, 2002 (the “2002 tax year”) in the…