In Re Bates

MEMORANDUM OPINION

HENRY L. HESS, Jr., Chief Judge.

This matter came to be heard upon the debtor’s objections to the claim filed by the Internal Revenue Service (IRS) and his motion to avoid IRS liens. The debtor was represented by Steve Scroggin of Beaver-ton, Oregon. The IRS was represented by Mark Nebergall, assistant Attorney General, of Washington, D.C. For the reasons stated below, the objections must be overruled.

The IRS contends that its claim for unpaid 1978 income taxes and interest is secured by personal property valued by the debtor in his Chapter 13 Statement as follows:

Vehicle…