Central Processing Services, LLC

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION (DETROIT) In re: Chapter 11 Central Processing Services, LLC, Case No. 19-43217 Debtor. Hon. Phillip J. Shefferly / OPINION SUSTAINING IN PART AND OVERRULING IN PART OBJECTION TO PROOF OF CLAIM Introduction This matter is before the Court on a Chapter 11 debtor’s objection to a proof of claim filed by the Internal Revenue Service. For the reasons set forth in this opinion, the Court will sustain the objection in part and overrule it in part. Jurisdiction This is a core proceeding under 28 U.S.C. § 157(b)(2)(B) over…