OPINION
ROBERT D. MARTIN, Bankruptcy Judge.
On December 23, 1983, Andrew Driscoll ("debtor") filed his petition for relief under chapter 13 of the Bankruptcy Code. On April 2, 1984, the IRS filed its claim for the following amounts:
secured tax claim $15,156.091 unsecured priority tax claim 970.38 unsecured tax claim 140.82
The debtor's chapter 13 plan provides...
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