FINDING AS TO APPLICATION OF COLLATERAL
HAROLD F. WHITE, Bankruptcy Judge.
On October 31, 1988, Debtor Mark J. Buzek, dba Buzek Construction Co., filed for relief under Chapter 13 of the Bankruptcy Code. On January 9, 1989, the Internal Revenue Service (IRS) filed a proof of claim for $86,514.38, representing federal taxes, interest and penalties.
The facts are not in dispute. Debtor's Plan was confirmed...
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