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MATTER OF CARR

Bankruptcy No. BK86-03599.

134 B.R. 370 (1991)

In the Matter of John D. CARR, Debtor.

United States Bankruptcy Court, D. Nebraska.

July 1, 1991.

Attorney(s) appearing for the Case

W. Eric Wood, Omaha, Neb., for debtors.

Susan L. Knight, Lincoln, Neb., for U.S.

Kathleen Laughlin, Omaha, Neb., Chapter 13 Trustee.

Patricia Dugan, Omaha, Neb., Asst. U.S. Trustee.

MEMORANDUM

JOHN C. MINAHAN, Jr., Bankruptcy Judge.

The issue before the court concerns the problem created when an amended proof of claim is filed after the court has allowed the original proof of claim and confirmed the Chapter 13 plan. The specific issue is whether an amended proof of claim filed by the Internal Revenue Service ("IRS") should be allowed without the IRS or the Chapter 13 trustee having taken some action to cause the court to formally allow...

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