In Re Rode

MEMORANDUM OPINION AND ORDER

BARRY S. SCHERMER, Bankruptcy Judge.

INTRODUCTION

The Internal Revenue Service (the “IRS”) filed a Request for Payment (the “Request”) in which it seeks to obtain $229.62 in interest and penalties arising from the trustee’s late filing of the estate’s 1987 tax return. The Trustee filed an Objection to the Request for Payment (the “Objection”), claiming that section 505(b) of the Bankruptcy Code discharges the estate from further tax liability upon the IRS’s failure to comply with the time provisions enumerated in that section.

JURISDICTION

This Court has jurisdiction…