In Re Kogut

ORDER

JAMES G. MIXON, Bankruptcy Judge.

On April 7, 2004, Bryan Kogut (“Debt- or”) filed a voluntary petition for relief under the provisions of chapter 13. 1 The Debtor’s proposed plan treats the claims of Monroe County, Alabama (“Monroe”), and the city of Monroeville, Alabama (“Mon-roeville”), as unsecured, nonpriority claims to receive a zero percent distribution.

Monroe and Monroeville object to confirmation on the grounds that their claims are for unpaid sales taxes and consequently they are entitled to priority pursuant to section 1322 and section 507(a)(8)(C) 2 and (E) 3 . The Debtor…