In Re Genung

MEMORANDUM-DECISION, FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER

STEPHEN D. GERLING, Chief Judge.

Presently under consideration by the Court is the motion filed by Nancy P. Gen-ung (“Debtor”) on October 16, 1997, seeking an order expunging a portion of the claim of the Internal Revenue Service (“IRS”). Opposition to the Debtor’s motion was filed by the IRS on November 13,1997.

The Court heard oral argument on the motion at its regular motion term in Syracuse, New York, on December 2, 1997. The parties were given an opportunity to file memoranda of law, and the matter was submitted for…