Barton v. United States, Internal Revenue Service (In Re Barton)

OPINION REGARDING DEBTORS’ OBJECTION TO ALLOWANCE OF CLAIM

JAMES D. GREGG, Bankruptcy Judge.

I. ISSUES

This adversary proceeding presents two issues. First, have the debtors timely filed an objection to a claim? Second, has the Internal Revenue Service properly filed an amendment to a claim or has it filed an untimely new claim?

II. JURISDICTION

This court has jurisdiction over the adversary proceeding pursuant to 28 U.S.C. § 1334. This is a core proceeding in accordance with 28 U.S.C. § 157(b)(2)(B) and (I). The court has the authority to enter a final order in this adversary proceeding. 28…