ALLOCATION OF TAX PAYMENT — VOLUNTARINESS
DAVID E. NIMS, Jr., Bankruptcy Judge.
The Internal Revenue Service ("IRS") objects to the plan of reorganization proposed by Shoup's Food Service, Inc. ("the Debtor") which will allocate tax payments to tax trust fund liability first, thereby relieving the debtor's responsible persons of their personal liability under 26 U.S.C. § 6672, at least to the extent such payments are made. The IRS contends that...
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