MEMORANDUM OF OPINION AND ORDER
I.
RANDOLPH BAXTER, Bankruptcy Judge.
The matter before the Court is the Trustee's objection to Claim No. 56 filed by the Internal Revenue Service (IRS) in the above-captioned case in an amount of $30,660.31. The Trustee objects to the claim on the following grounds:
1. The claim is untimely filed.
2. The claim is for an estimated amount which is unsubstantiated and contains insufficient information...
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