ORDER SUSTAINING DEBTORS OBJECTIONS TO CLAIMS OF INTERNAL REVENUE SERVICE
ALEXANDER L. PASKAY, Chief Judge.
THIS CAUSE came before the Court upon the Debtors Objection to the claim of the Internal Revenue Service for payroll taxes of Palm Beach Sleep Shops, Inc., claiming a 100% assessment penalty against Debtor, Dorothy Brahm. Although the Proof of Claim filed by the Internal Revenue Service reflects that it is based upon 26 U.S.C., Sections 6321 and 6323...
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