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MATTER OF REED

Bankruptcy No. N92-11162-WHD.

165 B.R. 959 (1993)

In the Matter of Thelma REED, Debtor.

United States Bankruptcy Court, N.D. Georgia, Newnan Division.

December 2, 1993.

Attorney(s) appearing for the Case

Jacquelyn L. Kneidel, Wood, Odom & Edge, Newnan, GA, for debtor.

Jon D. Pifer, U.S. Dept. of Justice, Washington, DC, for I.R.S.

MEMORANDUM OF OPINION AND ORDER

W. HOMER DRAKE, Jr., Bankruptcy Judge.

Debtor filed the above-styled amended complaint objecting to the claim of the Internal Revenue Service (the "IRS"). This matter constitutes a core proceeding within the meaning of 28 U.S.C. § 157(b)(2)(K). The following facts are undisputed.

FINDINGS OF FACT

On or about October 16, 1992, IRS filed an amended proof of claim for unpaid 1984, 1986 and 1987 federal...

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