ORDER
JAMES G. MIXON, Bankruptcy Judge.
On April 24, 1990, James Wise filed a voluntary petition for relief under the provisions of chapter 13 of the United States Bankruptcy Code. The debtor's schedules listed the IRS as an unsecured creditor, without priority, with a claim of $12,959.21. On June 8, 1990, the United States of America, on behalf of the Internal Revenue Service (IRS), filed a proof of claim in the amount of $18,052.97, designating $13,836...
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