In re Jansen

OPINION

KENNETH J. MEYERS, Bankruptcy Judge.

Prior to seeking relief under chapter 13 of the Bankruptcy Code, debtor operated a business known as Cultured Creams and, as such, was subject to the requirements of the Illinois Retailers’ Occupation Tax Act and the Illinois Use Tax Act.1 The Illinois Department of Revenue (the “IDR”) filed a priority claim in the amount of $15,585.00 for unpaid taxes for the period of July 1988 through October 1989. On its proof of claim, the IDR indicated that the “kind of tax” owed is “ROT/UT.” Debtor filed an objection to claim, contending that the taxes are…