In Re Hoppe

MEMORANDUM OPINION

DONALD R. SHARP, Chief Judge.

NOW before the Court is the Debtor’s Objection To Claim of Internal Revenue Service (Number 6) (the “Objection”) in the amount of $40,491.80 filed by Sunny Ann Hoppe (the “Debtor”). The Court considered the pleadings filed, the arguments made and the evidence adduced at trial. This opinion constitutes the Court’s findings of fact and conclusions of law required by Fed.R.Bankr.Proc. 7052 and disposes of all issues before the Court.

FACTUAL AND PROCEDURAL BACKGROUND

The Debtor filed her voluntary petition for relief under Chapter 13 of the Bankruptcy…