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IN RE JOHNSON SYSTEMS, INC.

No. 09-81758-JAC-11.

432 B.R. 306 (2010)

In the Matter of JOHNSON SYSTEMS, INC., EIN: XX-XXXXXXX, Debtor(s).

United States Bankruptcy Court, N.D. Alabama, Northern Division.

June 21, 2010.

Attorney(s) appearing for the Case

Angela Stewart Ary, Heard Ary, LLC, Huntsville, AL, for Debtor.

MEMORANDUM OPINION

JACK CADDELL, Bankruptcy Judge.

Johnson Systems, Inc. ("Johnson Systems" or "debtor") objects pursuant to 11 U.S.C. §§ 502(b) and 505(a) to the amended proof of claim filed by the Internal Revenue Service ("IRS") in this case to the extent the government assessed penalties against the debtor for failure to timely file a required return, failure to timely pay a tax, and failure to timely make required deposits of taxes pursuant...

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